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NY A84027

June 4, 1996

CLA-2-44:RR:NC:GI:230 A84027


TARIFF NO.: 4421.90.9840

Mr. Anthony Valanzano
Horizon Air Freight, Inc.
152-15 Rockaway Boulevard
Jamaica, New York 11434

RE: The tariff classification of a wooden physical therapy appliance from Latvia.

Dear Mr. Valanzano:

In your letter dated February 28, 1996, on behalf of Mr. Zella Goldfinger, you requested a tariff classification ruling. Follow-ing our request for additional information, another submission was received here on May 17.

The item in question, a sample of which was furnished for our examination, is identified as an "Acu Roller" used for physical therapy purposes. The sample is a solid piece of wood which has been shaped into a smooth, contoured article whose profile resembles that of an hourglass. It is 4 3/4" in length and about 2 3/4" in diameter at its thickest points.

The "Acu Roller" is further described as one of many types of "passive massage devices." However, the user simply lies on it to put pressure on his or her back. Thus, since there is no massage action, the article is not considered "massage apparatus" for tariff purposes.

The applicable subheading for the "Acu Roller" will be 4421.90.9840, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of wood. The rate of duty will be 4.4%.

The Generalized System of Preferences (GSP) expired at midnight, July 31, 1995. If the program is renewed by the Congress, articles classifiable under subheading 4421.90.9840, HTS, which are products of Latvia will be entitled to duty free treatment under the GSP upon compliance with all applicable regulations.

We note that the sample is not marked with its country of origin. When imported into the United States, the articles will be required to be so marked (i.e., "Made in Latvia"), legibly and in a conspicuous place.

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 Paul Garretto, at (212) 466-5779.


Roger J. Silvestri

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