OT:RR:CTF:CPMM H304800 KSG
Dave Townsend
Dorsey & Whitney
50 South 6th Street, Suite 1500
Minneapolis MN 55104
RE: Tariff classification of massage chair
Dear Mr. Townsend:
This letter is in reference to your request on behalf of Smarte Carte, Inc. for a binding ruling regarding the tariff classification of a certain massage chair under the Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
The massage chair that is the subject of this ruling is imported unassembled. A payment mechanism is separately imported and is not part of this ruling request. The massage chair is an electronically powered device that is designed for the user to receive a massage on their back, calves and shoulders while seated. The massage chair adjusts at the start of the massage to the fully reclined position and can be adjusted to a slight recline or in a position where the user is almost lying down horizontal. The chair weighs roughly 200 lbs. The massage chair is designed to provide a massage and therefore, encompasses the user; it is not designed to be comfortable to sit in or to be a stylish addition to a room. The appearance of this massage chair differs from a standard chair in that it has a lot of padding and wraps around the body, particularly the limbs to facilitate the massage function.
The chair offers several massage options: kneading light tapping, kneading tapping or kneading knocking. The massage chair has physical characteristics that differ from that of a standard chair: the massage chair has calf massagers that stick out from the bottom of the chair, massaging devices are placed throughout the seat and back, and the finish of the chair is customized with stabilizing mechanisms to ensure the proper functioning of the massage chair with different flooring. There is a maintenance commitment provided with this massage chair to maintain its mechanical and electronic functions.
ISSUE:
Whether a certain massage chair is classified in heading 9109, HTSUS, as a massage apparatus or in heading 9401, HTSUS, as a seat?
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). 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 GRIs 2 through 6 may then be applied in order.
The HTSUS subheadings under consideration are the following:
9019 Mechano-therapy appliances; massage apparatus; psychological aptitude- testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus; parts and accessories thereof:
9401 Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof:
CBP ruled in New York (NY) Ruling Letter N300227, dated September 7, 2018, that a massage chair with 35 auto programs and weighing 294 lbs. was classified in subheading 9109.10.20, HTSUS. This is consistent with the decision by the Harmonized System Committee of the World Customs Organization (WCO) to classify a similar article in heading 9019, as reflected in the WCO Compendium of Classification Opinions (C.O.) at C.O. 901910/2 (2015) ("Massage apparatus, resembling a chair, consisting of a frame upholstered with leather on the inner side and with padded seat, back and headrest.").
In contrast, the chair described in NY N234526, dated November 19, 2012, is described as a "luxuriously upholstered chair" that had various designer finishes, having three massage programs and weighing 138 lbs. which CBP classified in heading 9401 as a seat. We find that these two rulings are not inconsistent. The chair designed principally as a massage apparatus differs from a luxuriously upholstered chair available in various designer finishes that is designed to sit in and be stylish. The massage chair in the instant case is designed to principally provide the utilitarian function to provide a massage. It is not designed to be stylish, is not luxuriously upholstered, does not have various designer finishes, and weighs considerably more than the chair in NY N234526. The massage feature is the primary function of the article rather than a secondary feature. It provides various massage functions, has features that a standard chair would not have and requires maintenance of its mechanical and electronic functions. Hence, the chair in the instant case is like the chair described in NY N300227, HTSUS.
Pursuant to GRI 1, because of the unique features of the massage chair in the instant case that are particularly designed for it to function as a massage device, it is properly classified in heading 9019 as a massage apparatus. Based on the above, we conclude that massage chair in the instant case is classified in subheading 9019.10.20, HTSUS as an electrically operated massage apparatus.
HOLDING:
By application of GRI’s 1 and 6, the massage chair in the instant case is classified in subheading 9019.10.20, HTSUS, the provision for massage apparatus The column one, general rate of duty is Free.
Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided for at www.usitc.gov.
Sincerely,
for
Craig T. Clark, Director
Commercial and Trade Facilitation Division