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NY I82661

June 21, 2002

CLA-2-90:RR:NC:N2:221 I82661


TARIFF NO.: 9019.10.2030

Ms. Graciela DeAlcon
Wal-Mart Stores, Inc.
Mail Stop #0410-L-32
601 N. Walton
Bentonville, Arkansas 72716-0410

RE: The tariff classification of a massage pillow and eye mask from China.

Dear Ms. DeAlcon:

In your letter dated May 23, 2002, you requested a tariff classification ruling.

Two samples were submitted with your request. The massage spa pillow, identified as item H-0661-0, is made of foamed plastic in the shape of a heart, contoured to support the head and neck. The pillow measures approximately 10 inches by 8 ½ inches by 5 inches. A battery operated vibrator fits into a hollowed portion of the pillow. The vibrator may also be removed from the pillow and used independently. The eye mask consists of a blue colored liquid inside a plastic shell. It is designed to be cooled or heated and then applied to the eyes to provide relief. The samples are being returned as you requested.

The applicable subheading for the massage pillow will be 9019.10.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for mechano-therapy appliances and massage apparatusbattery poweredother. The rate of duty will be free.

Your inquiry does not provide enough information for us to give a classification ruling on the eye mask. Your request for a classification ruling should include a breakdown listing all of the ingredients, and identifying the function of each. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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