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NY K83988

April 2, 2004
CLA-2-90:RR:NC:N1:105 K83988


TARIFF NO.: 9019.10.2050

Mr. Steven De Core
D&D Customhouse Brokerage, Inc.
701 Newark Avenue, Suite LL1
Elizabeth, NJ 07208

RE: The tariff classification of a Massage kit from Hong Kong and China

Dear Mr. De Core:

In your letter dated March 12, 2004, for Wallace of Bridgeport dba Top That Inc., you requested a tariff classification ruling.

The sample is packaged in an attractive box, about 4 by 6 by 6 inches in size, and is labeled Massage in the largest print:

“The kit is composed of the following:
Book hardbound 128 page book Printed and bound in China (cost $1.04) Luk Ka Paper Ind Ltd 55 Hung to Road Kwun Tong Kowloon HK Wooden Massager (cost is .26 cents) made in HK Mfr is Hong luen 83-93 Chai Wan Kok St Tsuen Wan HK Scented candles (cost is .115 cents each) Made in China Mfr is Dalian Co 3-1 Minzhu Square Dalian China 20 ml carrier oil (cost is .18 cents) and essential oil aromas (cost is .10 cents each) made in HK Mfr is TAC Production 1 Tsing Yuen Circuit Tuen Mun HK”

The book has many color photographs and may be considered a very elaborate and attractive instruction/use book in massage, primarily using the hands, but also using a roller. The specific roller included is pictured prominently in the book.

Per the book, the candles are lit only to improve the ambience of a massage experience.

The oils would be useful in both hand and roller massaging.

Perfumery, cosmetic and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (202) 418-3412.

The roller is about 6 inches long with a crosspiece at one end which is about 3 inches long and about 1 inch in diameter at its widest. It rotates on a wooden axle through the shaft. The wood has multiple deep, parallel incisions around the both the shaft and the crosspiece.

We consider the wooden massager to be item whose HTS heading appears last among those equally meriting consideration in this set, packaged for retail sale. General Rule of Interpretation 3-c noted.

The applicable subheading for your kit will be 9019.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for massage apparatus, not electrically operated. The rate of duty will be free.

We note that, if imported separately and perhaps also as part of a set, the candles may be subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs.

The package states “Printed and Bound in China” and “Components sourced from Hong Kong and China.” None of the items are individually marked. Although Hong Kong is now politically a part of China, it remains a separate entity for marking purposes per Headquarters Ruling Letter 560337, 6-27-97. Also, we do not find the items of the set to be “commingled” per HRL 562308, 9-6-02, nor the items at issue to be “insignificant” elements of the set per HRL 559453, 7-16-96, so your marking is not acceptable. The marking in commercial shipments must indicate separately which items are made in Hong Kong and which are made in China.

The sample is being returned to you in a separate mailing.

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 J. Sheridan at 646-733-3012.


Robert B. Swierupski

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