CLA-2-42:OT:RR:NC:N4:441
Kim Lamberton
Norman G. Jensen, Inc.
102 West Service Road
Champlain, NY 12919
RE: The tariff classification of a carrying case with an acupuncture mask from China
Dear Ms. Lamberton:
In your letter dated April 22, 2009 you requested a tariff classification ruling on behalf of your client, Aculifting, Inc. The samples will be returned as requested.
You are requesting a classification on an item identified as the ACULIFTING energizing custom made mask. A cast is made from an imprint of a client’s face. From the cast, a plastic mask is made. Afterwards, an acupuncturist marks the position of each acupuncture point and the position of a tendino-muscular network, to which metal magnets are glued onto with Cyanoacrylic glue. Basically, this item is a custom made plastic mask containing approximately 32 embedded metal magnets.
The acupuncture mask is stored in a carrying case, similar to small trunk, constructed of aluminum metal. For classification purposes, the carrying case and the mask are not considered a set, and will be classified separately under the appropriate subheadings. The case is designed to provide storage, protection, organization and portability to the acupuncture mask or other articles. The case features a flocked-lined interior compartment without padding. It has a hinged lid with trunk-like fasteners. The case has a carry handle of plastic and measures approximately 8” (W) x 7” (H) x 4” (D).
The applicable subheading for the carrying case will be 4202.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for trunks, suitcases, vanity cases… and similar containers, other. The rate of duty will be 20 percent ad valorem.
The applicable subheading for the ACULIFTING energizing custom made mask will be 8505.11.0000, HTSUS, which provides for permanent magnets and articles intended to become permanent magnets after magnetization: of metal. The rate of duty will be 2.1 percent ad valorem.
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 Vikki Lazaro at (646) 733-3041.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division