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NY 879804




November 3, 1992

CLA-2-90:S:N:N1:119 879804

CATEGORY: CLASSIFICATION

TARIFF NO.: 8708.99.5085; 9019.10.2000

Mr. Simon Stauber
8913 Sylvia Lane
Philadelphia, PA 19115

RE: The tariff classification of Massagers from Israel

Dear Mr. Stauber:

In your letter dated October 25, 1992, you requested a tariff classification ruling.

The articles to be imported are a steering wheel cover and various massaging devices numbered B-1 to B-5 in the brochure you submitted.

The steering wheel cover is made of plastic and has two sets of multiple protrusions to give a better grip of the wheel and to stimulate blood circulation.

B-1 is a long cylindrical object with various size ridges designed to be placed on the floor and to massage one's feet and toes against these ridges. B-2 is a rod with a wooden handle at each end and ten toothed wheels in the middle used to massage various parts of the body. B-3 is a cylindrical object about 6 inches long with various size ridges used to massage the hands and fingers. B-4 is a three-loop article used to massage between the toes and increase circulation. B-5 consists of two wooden rollers with a perpendicular handle in the middle and is used to massage various parts of the body.

The applicable subheading for the steering wheel cover will be 8708.99.5085, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of the motor vehicles of headings 8701 to 8705... other. The rate of duty will be 3.1 percent.

The applicable subheading for the massagers (B-1 to B-5) will be 9019.10.2000, HTS, which provides for mechano-therapy appliances and massage apparatus. The rate of duty will be 4.2 percent.

Articles classifiable under subheading 8708.99.5085 and 9019.10.2000, HTS, which are products of Israel are entitled to duty free treatment under the United States-Israel Free Trade Implementation Act of 1985 upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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