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NY 896766



May 9, 1994
CLA-2-90:S:N:N3:119 896766

CATEGORY: CLASSIFICATION

TARIFF NO.: 9019.10.2000

Ms. Cindy Leonard
Calston Industries Inc.
320 Attwell Dr.
Rexdale, Ontario, Canada M9W 5B7

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a massager and attachment from Canada

Dear Ms. Leonard:

In your letter dated April 6, 1994 you requested a ruling on the status of a massaging device and universal attachment from Canada under the NAFTA.

The main article to be imported is a battery operated clitoris massager in the shape of a large human tongue. It measures 11 inches in overall length with an average width of approximately 2 1/4 inches. It consists of a plastic housing (7 1/4" long) which holds the motor and four "C" batteries, and a thermoplastic rubber tongue (3 3/4"). There is a 5-speed power switch located on the top surface of the article. When the switch is turned on, the front part of the tongue can move in a manner simulating the human tongue. This clitoris massager is marketed under the trade name "The Tongue". The batteries are not being imported.

The Universal Attachment is a holder for the massaging device. It measures 5 1/2 inches in overall length and consists of a plastic bar with a large loop at one end that fits the contour of the plastic housing of the massager, and a smaller round loop at the other end to be attached to a stationary anchor or auxiliary device.

According to your letter, all the components are of Canadian origin except the 6 volt motor made in Japan, a 5 speed switch and a DC adapter made in Hong Kong.

The applicable tariff provision for "The Tongue" massaging device and universal attachment will be 9019.10.2000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for mechano-therapy appliances and massage apparatus; parts and accessories thereof. The general rate of duty will be 4.2 percent.

Each of the non-originating materials used to make "The Tongue" has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/90. The massager and universal attachment will be entitled to a 1.6 percent rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

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.

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

Sincerely,

Jean F. Maguire
Area Director

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