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NY 815696




October 31, 1995

CLA-2-90:R:N4:119 815696

CATEGORY: CLASSIFICATION

TARIFF NO.: 9019.10.2000

Mr. William H. Sherman
Great Lakes Customs Brokerage, Inc.
85 River Rock Drive, #202
Buffalo, New York 14207

RE: The tariff classification of portable spas and whirlpool baths from Canada

Dear Mr. Sherman:

In your letter dated October 10, 1995, you requested a tariff classification ruling on behalf of Acryx Industries, Inc., Brantford, Ontario, Canada.

The articles to be imported are portable spas and whirlpool baths.

The portable spas are the "Infinity Spa" and the "Swan Spa." Both are designed for at home use and are totally portable (self-contained pumps, heaters, filters, etc.) Massage action is provided by the Hydro Massage Jets that are powered by a dedicated booster pump.

The whirlpool bath is for at home use. This would be installed in a bathroom, and comes complete with pump.

The applicable subheading for the portable spas and the whirlpool bath will be 9019.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for mechano-therapy appliances and massage apparatus; parts and accessories thereof. The duty rate will be 3.4 percent ad valorem.

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.

If you have any questions pertaining to this matter, please contact National Import Specialist Jacques Preston of this office at (212) 466-5488.

Sincerely,

Roger J. Silvestri
Director

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