The tariff classification of a Stress Shield from Taiwan

NY R02817 November 30, 2005 CLA-2-90:RR:NC:N1:105 R02817 CATEGORY: Classification TARIFF NO.: 9019.10.2030 Mr. Paul Eugene Schaafsma NovusIP, LLC 521 West Superior Street Chicago, ILL 60610-3135 RE: The tariff classification of a Stress Shield from Taiwan Dear Mr. Schaafsma: In your letter dated November 8, 2005, for Stress Shield Corporation, you requested a tariff classification ruling. No sample was submitted. An image and drawing were included. You state: “The Stress Shield relief vest will be manufactured and assembled in Taiwan. The Stress Shield stress relief vest provides relaxing (therapeutic) effects on the neck and the upper back and shoulder regions. A partially fitted, flexible upper body vest is provided. The vest portion includes weighted ballast. Eight vibrators are provided on the vest located strategically at certain muscular/acupuncture sites. Each vibrator motor is designed to provide application of high frequency massaging pulses (for example 6000-7000rpm) to key sites of the neck and back. The vibrators are powered by rechargeable batteries. The Stress Shield stress relief vest weighs approximately 3.5 pounds.” We assume your citation of “HQ 961745” is a typo for 961734, dated May 22, 1998. We agree that this item is classified in HTS 9019.10.20 The applicable subheading for the Stress Shield will be 9019.10.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for Massage apparatus, battery operated, not handheld. The rate of duty will be free. 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 J. Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division