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NY N022193

February 14, 2008



TARIFF NO.: 9019.10.2050

Mr. Troy Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, 3301

RE: The tariff classification of back stratcher/massager from China

Dear Mr. Crago:

In your letter dated January 19, 2008, you requested a tariff classification ruling. No sample was provided.

The picture and information which you submitted of the Bamboo Back Scratcher, A008EA00047/8/9, show that it is a bamboo pole with one end forming a back scratcher and with the other end having two rolling massage wheels.

Although you refer to it as a back scratcher, we find that the massage end “equally merits consideration” in providing the item’s essential character noting the criteria in Headquarters Ruling Letter H007653 EMS, 8-24-07, and HTSUS General Rule of Interpretation 3-c. HTSUS Heading 9019 for massage apparatus appears later in the HTSUS than the heading for the back scratcher.

The applicable subheading for the A008EA00047/8/9 will be 9019.10.2050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Massage Apparatus, not electrically operated. 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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