CLA-2-85:RR:NC:N1:112
Sylvia Perreira
EGL’s Compliance Source
Eagle Global Logistics
8830 NE Alderwood Road
Portland, OR 97220
RE: The tariff classification of the Finger Vibrator from China.
Dear Ms. Perreira:
In your letter dated June 13, 2007, you requested a tariff classification ruling on behalf of Church & Dwight Co. Inc.
The article concerned is the Finger Vibrator. The product measures approximately 2 inches long x .75 inches wide. It consists of a soft, silicone plastic, finger shaped housing. The back of the device incorporates a ring shaped band which is placed over the user’s finger. Within the housing is a battery operated, electric vibrator mechanism. The Finger Vibrator is activated by pressing a button located on the bottom of the device.
As described in the submission, the Finger Vibrator’s function is to provide a massage for “intimate personal pleasure”.
You propose classification in subheading 9019.10.2020, Harmonized Tariff Schedule of the United States (HTSUS). Per, e.g., Headquarters Ruling Letter 966563, “Thus, it has been Customs position that the massage apparatus of heading 9019, HTSUS, must provide a therapeutic benefit…”. As stated, the Finger Vibrator’s function is “for intimate personal pleasure”, that is it’s only plausible function. As such, the Finger Vibrator would not be classified in Heading 9019, based on the fact that it does not provide any therapeutic benefit.
The applicable subheading for the Finger Vibrator will be 8543.70.9650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus…: Other machines and apparatus: Other: Other: Other: Other.” The rate of duty will be 2.6 percent.
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 http://www.usitc.gov/tata/hts/.
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 Steve Pollichino at 646-733-3008.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division