The tariff classification of a Harmony DX Package from China

N304689 June 21, 2019 CLA-2-94:OT:RR:NC:N3:135 CATEGORY: Classification TARIFF NO.: 9402.90.0020 Mr. David Spooner Barnes & Thornburg LLP 1717 Pennsylvania Ave. NW, Suite 500 Washington, DC 20006 RE: The tariff classification of a Harmony DX Package from China Dear Mr. Spooner: In your letter dated June 6, 2019, you requested a tariff classification ruling on behalf of Earthlite, LLC. Pictures, a marketing brochure, product specifications, and a sample were submitted for our review. The sample will be returned. The article identified in your request as a Harmony DX Package is also referred to as a Professional Massage Table Package, which includes a portable and foldable massage table, an adjustable headrest (a face cradle with a face pillow), and a single pocket carry case. The massage table consists of (1) birch plywood decking; (2) hard ample wood legs, braces, and outlets; (3) full-length piano hinge; and (4) CFC-free 2 ½” multi-density polyurethane cushioning system wrapped in upholstery made from polyurethane fabric. The massage table measures 73” (L) x 30” (W) x 23”-33” (adjustable H) and weighs 34 lbs. At the time of importation, the massage table may be entered assembled or unassembled. The marketing brochure presented with your request describes the table as “perfect for licensed massage therapists delivering a broad array of therapeutic techniques including Deep tissue, Swedish massage, Lymphatic drainage, and Reiki.” The applicable subheading for the Harmony DX Package, whether the massage table may be entered assembled or unassembled at the time of importation, will be 9402.90.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles: Other: Other.” The general rate of duty will be free. 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 the 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 Fei Chen at fei.chen@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division