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NY M83961




June 6, 2006

CLA-2-90:RR:NC:N1:105 M83961

CATEGORY: CLASSIFICATION

TARIFF NO.: 9019.10.2030

Ms. Carol Ritchings
Conair Corporation
150 Milford Road
East Windsor, NJ 08520

RE: The tariff classification of a massaging slipper from China

Dear Ms. Ritchings:

In your letter dated May 25, 2006, you requested a tariff classification ruling.

The sample, Model KFW3, has a slip-on, textile upper. The sole is textile with small plastic dots. Due to the built-in vibrating massager, which vibrates rather strongly, the slipper is relatively quite heavy and its sole is quite rigid, which would make walking in them rather difficult. The vibrating element is powered by two AAA batteries.

Unlike the item in Headquarters Ruling Letter 967179, 10-15-04, which you cite, this item does not include a heating gel pack, but does have a small, decorative, flashing light on the upper, which is activated when the vibrator is switched on. However, consistent with 967179, we consider the vibrating mechanism to provide the essential character to the item.

The applicable subheading for the KFW3 will be 9019.10.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Battery powered massage apparatus, not handheld. The rate of duty will be free.

Per your request, the samples are being returned to you, in a separate mailing. 

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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