CLA-2 RR:CR:TE 960032 GGD
Louis Shoichet, Esquire
Thompkins & Davidson, LLP
One Astor Plaza
1515 Broadway, 43rd Floor
New York, New York 10036-8901
RE: “Massaging Slipper;” Composite Article; GRI 1; Massaging
Apparatus
Dear Mr. Shoichet:
This letter is in response to your requests of July 11 and November 12, 1996, on behalf of your client, E&B Giftware, Inc., concerning the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of merchandise identified as a “massaging slipper” manufactured in China or Taiwan. A sample was submitted with your initial request. We regret the delay in responding.
FACTS:
The “massaging slipper” consists of two components, the first of which is a flimsy textile travel slipper which consists of a knit velour upper material composed of 80 percent cotton and 20 percent polyester; a semi-rigid midsole composed of 3 layers of foamed plastic material; and an outer sole composed of polyester fabric to which are attached circular plastic traction dots. Each dot measures approximately 3/32 of an inch in diameter and 1/32 of an inch in thickness (at the center). The dots are evenly spaced on the sole approximately 5/24 of an inch
apart (measured on center). The slipper component is fitted with a side pouch which incorporates the second component - a small, removable, battery-operated massaging device.
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ISSUE:
Whether the “massaging slipper” is classified under heading 9019, HTSUSA, as a massage apparatus, or under heading 6404, HTSUSA, as footwear.
LAW AND ANALYSIS:
Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI.
The merchandise consists of two individual components, a slipper and a battery-powered massaging mechanism, which together comprise a composite good. The classification of the composite good may be determined pursuant to GRI 1 if the terms of either heading 6404 or 9019, are sufficiently broad to cover the complete article.
Heading 6404, HTSUSA, covers “Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials.” It is clear that the terms of this heading cover only one of the composite good’s components.
In pertinent part, heading 9019, HTSUSA, covers “Mechano-therapy appliances; Massage apparatus...parts and accessories thereof.” For guidance in interpreting the scope of this heading, we look to the EN to heading 9019, which in part pertinent to the term “massage apparatus,” provide the following guidance:
(II) MASSAGE APPARATUS
Apparatus for massage of parts of the body (abdomen, feet, legs, back, arms, hands, face, etc.) usually operate by friction, vibration, etc. They may be hand- or power-
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operated, or may be of an electro-mechanical type with a motor built in to the working unit (vibratory-massaging appliances). The latter type in particular may include interchangeable attachments (usually of rubber) to allow various methods of application (brushes, sponges, flat or toothed discs, etc.).
The terms of the heading and the guidance provided by the EN indicate that heading 9019, HTSUSA, is sufficiently broad to cover both components of the “massaging slipper.” As noted, a “massage apparatus” may include not only a vibratory-massaging appliance, but also the method by which the vibrating massage is applied to the intended body part. In this case, the slipper functions as the component of the apparatus which holds the massaging component in place, allowing massage to be applied to the foot. In light of the above analysis, we find that the “massaging slipper” is a composite good classifiable pursuant to GRI 1, under heading 9019. The good is classified in subheading 9019.10.2030, HTSUSA.
HOLDING:
The “massaging slipper” is classified in subheading 9019.10.2030, HTSUSA, the provision for “Mechano-therapy appliances and massage apparatus; parts and accessories thereof, Massage apparatus: Electrically operated: Battery powered: Other.” The general column one duty rate is free.
Sincerely,
John Durant, Director
Commercial Rulings Division