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NY A86754




September 12, 1996

CLA-2-90:R:N4:119 A86754

CATEGORY: CLASSIFICATION

TARIFF NO.: 9019.10.2000

Mr. Darren Frattali-Bridger
The Body Shop
P.O. Box 1409
Wake Forest, NC 27588

RE: The tariff classification of Massagers from India

Dear Mr. Frattali-Bridger:

In your letter dated August 14, 1996 you requested a tariff classification ruling.

The articles to be imported are massaging devices made of wood. The samples you furnished can be described as follows.

The Small and the Large Muscle Roller Massagers have a long handle attached to a semi-circular fork that holds a double node roller with multiple ridges. The Triple Footsie Roller measures 7 3/4 inches in overall length and 5 1/4 inches in width, and consists of a frame holding three multiple node rollers. The Handy Massager consists of an arc shaped handle attached to two curved dowels, each with a large and a small ball fitted at either end.

The applicable subheading for the four massagers 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 2.5 percent.

Articles classifiable under subheading 9019.10.2000, HTS, which are products of India, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. However the recently enacted GSP Renewal Act of 1996 does not take effect until October 1, 1996. Therefore if the merchandise is imported and entered prior to that date, duty will have to be deposited and a claim for refund can be filed at a later date.

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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