The tariff classification of the Lo-Bak Trax Portable Spinal Traction Device from China

N287413 July 18, 2017 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8688 Mr. Chen Liu Allstar Marketing Group 2 Skyline Drive Hawthorne, NY 10532 RE: The tariff classification of the Lo-Bak Trax Portable Spinal Traction Device from China Dear Mr. Liu: In your letter dated June 16, 2017, you requested a tariff classification ruling. Marketing literature for the Lo-Bak Trax Portable Spinal Traction Device was submitted with your letter for our review. The article under consideration is identified as the Lo-Bak Trax Portable Spinal Traction Device, product model LB011112. The Lo-Bak Traction Device is made of steel tubing with steel handles covered with foam. The device has no power (electrical or battery-operated) assistance. The Lo-Bak Trax Portable Spinal Traction Device measures approximately 22.5 inches in length by 10.75 inches in width by 4.75 inches in height. The Lo-Bak Trax is used to help relieve back pain, and take pressure off the spine, joints and nerves. The device enables a person to pull up their feet which causes the curve in their lower back to flatten which makes it easier to traction or stretch the spine and discs. By pushing their hips towards their feet, the user decompresses or tractions their spine and discs. The Lo-Bak Trax provides dual traction force. While the user’s lower body is pushed towards their feet, their upper body is pushed off the metal handles towards their head. This results in a dual traction force to the spine and discs. The applicable subheading for the steel Lo-Bak Trax Portable Spinal Traction Device, product model LB011112, will be 7326.90.8688, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Ann Taub at ann.taub@.cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division