CLA-2-85:RR:NC:MA: 112 A86426

Mr. Karl Schneider

Griffin Transport Services, Inc.

728 Spice Island Drive

Sparks, NV 89431

RE: The tariff classification of an ultrasound massager from Japan

Dear Mr. Schneider:

In your letter dated July 25, 1996, on behalf of State of the Art, Inc., you requested a tariff classification ruling.

As indicated by the submitted descriptive literature, the massager, identified as the "Sonic Beauty II", consists of a unit measuring approximately 10 inches X 6 inches X 2 inches. It operates on 12 watts of electric power and contains both timer and intensity controls to vary its operating capacity, and also contains a massaging wand with an attached cord and connector. This wand plugs into the unit and provides the ultrasound vibration to the body.

The applicable subheading for the "Sonic Beauty II" will be 9019.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for mechano-therapy appliances and massage apparatus; parts and accessories thereof. The rate of duty will be 2.5 percent ad valorem.

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 Jacques Preston at 212-466-5488.

Sincerely,

Roger J. Silvestri

Director

National Commodity

Specialist Division