The tariff classification of a portable professional massage chair from China

N305939 September 19, 2019 CLA-2-94:OT:RR:NC:N3:135 CATEGORY: Classification TARIFF NO.: 9402.90.0020 Mr. Troy Clarke CBT International, Inc. 249 East Ocean Blvd, Suite 650 Long Beach, CA 90802 RE: The tariff classification of a portable professional massage chair from China Dear Mr. Clarke: In your letter dated on August 7, 2019, you requested a tariff classification ruling on behalf of your client Earthlite, LLC. Pictures, descriptive literature, and product specifications were provided. ErgoPro II Portable Professional Massage Chair is designed for professional massage therapists and crafted to enable massage and physical therapy delivery to clients of all sizes according to the information provided. The chair has a lightweight aluminum frame with a seat plate, a chest plate, an armrest plate, two knee plates, a face rest (a platform with a face pillow), and two wheels for ease of movement. The seat plate, chest plate and armrest plate are attached with respective foam cushion pads and can be adjusted for comfort positioning. The knee plates attached with foam cushion pads can be removed for clients with disabilities and aluminum telescoping legs can also be adjusted for the therapist's height and comfort. The chair has a 600lb weight capacity and comes with a carry case. The applicable subheading for the ErgoPro II Portable Professional Massage Chair will be 9402.90.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[m]edical, 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: [o]ther: [o]ther.” 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