CLA-2-90:OT:RR:NC:N1:135
Ms. Ashley Hong
Nissin International Transport USA Inc.
1540W 190th Street
Torrance, CA 90501
RE: The tariff classification of a massage chair from China
Dear Ms. Hong:
In your letter dated August 22, 2018, on behalf of Human Touch LLC, you requested a tariff classification ruling.
The Human Touch® Novo XT2 Massage Chair has an “L-shaped” forward-sliding design fitted with built-in massage mechanisms. The massage chair measures 63"L X 31"W X 43"H in its upright position and weighs 294 pounds. It is advertised as using S- and L-Track 3D Massage Technology. The user can choose 35 auto programs and several manual programs from an LCD remote controller. The auto programs are said to include full-body immersion, deep tissue and an effective collection of therapeutic relaxation and recovery programs. The manual programs are used to customize the user’s back massage mode, focus, width, and speed. The manual massage modes categorize into six modes: kneading, tap touch (pulsing and rolling massage), percussion (rapid-tapping strokes), shiatsu, kneading and percussion combination, and audio synchronization (synchronizing the massage to a piece of chosen music). All manual massages include foot/calf massage and Cloud Touch air massage (using air to massage the user from head to toe). Additional features include zero gravity position, heated back pad, and others. The chair is powered by a normal 120-volt plug for an electrical wall outlet.
The applicable subheading for the massage chair will be 9019.10.2045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machaon-therapy appliances and massage apparatus … Massage apparatus: Electrically operated: 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 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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division