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NY L89540




January 11, 2006

CLA-2-90:RR:NC:N1:105 L89540

CATEGORY: CLASSIFICATION

TARIFF NO.: 9019.10.2050

Mr. William Jing
Natural Balance Academy
1185 Laurel Street
San Carlos, CA 94070

RE: The tariff classification of a Back-A-New from China

Dear Mr. Jing:

In your letter dated December 12, 2005, you requested a tariff classification ruling. A sample was submitted.

You state: “I am going to import a new product called ‘Back-A-New’ from China to USA. The product is designed for releasing back stress – the common complaint from computer users. The product has various dimensions. A typical one includes a fabric casing, (one meter long, 11 centimeters in diameter), two polyurethane balls (about 7 centimeters in diameter, one is soft, one is medium hard). Two pictures with a sample are enclosed with this letter for your reference. The other dimensions of this product may vary in lengths, widths, sizes and their materials.

The casing is used to hold the ball(s) at one or two ends. The user holds the casing and swings the ball(s) to contact his or her back. The swing can go horizontally side to side or diagonally over shoulder and under armpit. A single finished package will be about 100 grams. The manufacture price will be about $1.5; the selling price will be about $3.”

Although your item is extremely simple, it is sturdy enough to be used in delivering blows to one’s own back which are strong enough to stimulate blood flow through and movement in the muscles, which is a standard purpose of massage. It does not seem to be of use for any other purpose.

The applicable subheading for the Back-A-New will be 9019.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for Massage apparatus, not electrically operated. The rate of duty will be free.

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.

Sincerely,

Robert B. Swierupski
Director,

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