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NY N004453

January 12, 2007



TARIFF NO.: 9019.10.2035

Mr. Dennis Alan Morse
BDP International
2929 Walker NW
Grand Rapids, MI 49544

RE: The tariff classification of an Inflatable Spa from China

Dear Mr. Morse:

In your letter dated December 14, 2006, for Meijer Distribution, you requested a tariff classification ruling. No sample was submitted.

You state: β€œThe item in question is an Inflatable Spa 7’ diameter by 24” deep. Capacity 4 persons. It includes 450 watt fan, 220 liter filtration system, 1000 watt heater, bubbling massage system with micro air jets. It is constructed of 20 gauge vinyl and includes a storage bag.”

It is thus similar for classification purposes to the hydro-massage tub in Headquarters Ruling Letter 961456, 7-23-98.

From the picture, the item appears to have an AC adaptor.

The applicable subheading for the Inflatable Spa will be 9019.10.2035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Massage apparatus powered by an AC adapter. The rate of duty will be free.

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 on World Wide Web at http://www.usitc.gov/tata/hts/.

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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