CLA-2-73:OT:RR:NC:N5:121
David Shiels
Superior Wellness Ltd,
Superior Wellness, Broombank Park, Chesterfield Derbyshire s41 9rt United Kingdom
RE: The tariff classification of a stainless steel ice bath from China
Dear Mr. Shiels:
In your letter dated August 10, 2023, you requested a tariff classification ruling.
The article under consideration is described as a Chill Tub (Ice bath). The product consists of a stainless steel bath tub, a chiller unit that keeps the water cold, a filtration/ozone system that functions to keep constant movement in the water to help keep the water clean and at a set temperature, an electric box switch, and an insulated cover. The stainless steel tub and all the components are contained within an aluminum cabinet with a teak top. The stainless steel tub measures approximately 730 mm wide x 1200 mm long x 750 mm deep, and has a water capacity of 400 liters. The tub and the cabinet together measure approximately 730 mm wide x 1800 mm long x 750 mm deep. You state the Chill Tub is designed to immerse the body or specific body parts in cold water, often with ice added, to reduce inflammation, alleviate pain, or aid in muscle recovery. The Chill Tub is designed to cool the water to as low as 3 degrees. It can be used in either a residential or commercial setting.
In your ruling request you suggested that the Chill Tub be classified under subheading 9019.10.1000, Harmonized Tariff Schedule of the United States (HTSUS). This subheading does not exist in the current HTSUS. Heading 9019, HTSUS, provides for “[m]echano-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.” Subheading 9019.19, HTSUS, provides for “[m]echano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; parts and accessories thereof.” The Chill Tub is not a mechano-therapy apparatus, which “is used to treat illnesses of the joints and muscles, by mechanical reproduction of various movements” as described in Harmonized System Explanatory Note 1 to heading 9019. It does not have massage capabilities, so it is not a massage apparatus. It is not a psychological aptitude-testing apparatus, which is used by doctors, etc., to test the speed of reflex actions, co-ordination of movements or other physical or psychological reactions. As such, it cannot be classified in subheading 9019.10, HTSUS. Furthermore, the Chill Tub does not fit the subheading description for “ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus.” Hence, it cannot be classified in subheading 9019.20, HTSUS, either.
The applicable subheading for the Chill Tub (Ice bath) will be 7324.29.0000, HTSUS, which provides for Sanitary ware and parts thereof, of iron of steel: Baths: Other. The rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 7324.29.0000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 7324.29.0000, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Jennifer Jameson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division