CLA-2-90:RR:NC:1:119 A87788
Ms. Tami Breen
Fritz Companies, Inc.
P.O. Box 1929
Blaine, WA 98231
RE: The tariff classification of wooden massagers from China
Dear Ms. Breen:
In your letter dated September 11, 1996 you requested a tariff classification ruling on behalf of Sensorpoint Enterprises Ltd, Burnaby, B.C. Canada V5C 4C1.
The articles to be imported are wooden massagers. One of the three samples you provided consists of an arc shaped handle attached to four rollers. The other two samples measure 10 3/4 by 7 inches, and 11 1/2 by 8 inches. They consist of a frame with ten cylindrical rollers with protruding stubs or knobby surfaces. They are designed to be placed on the floor and to roll one's feet on them for a massage.
The applicable subheading for the wooden massagers 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 duty rate will be 2.5 percent.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
If you have any questions pertaining to this matter, please contact National Import Specialist Jacques Preston of this office at (212) 466-5488.
The samples are being returned to your office as requested.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division