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NY N010039




May 11, 2007

CLA-2-39:RR:NC:N2:221

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.2500; 9019.10.2020

Ms. Francine Ramsey
Hampton Direct, Inc.
350 Pioneer Drive
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of a plastic handle from Canada and a battery operated massager from China

Dear Ms. Ramsey:

In your letter dated April 13, 2007, you requested a tariff classification ruling.

Two samples were included with your request. Item 59740 is a handle that fits over half-gallon cartons to facilitate lifting the cartons and pouring the contents. The device, identified as “Handle-It,” is molded of acrylonitrile butadiene styrene (ABS) plastic and measures approximately 5 5/8 inches by 4 1/8 inches by 6 ¼ inches. The handle easily slips on and off of the carton so it can be used repeatedly.

Item 59560 is identified as a “Ladybug Massager.” The device is molded of ABS plastic in the shape of a ladybug and measures approximately 4 ¾ inches by 5 ½ inches by 3 ¼ inches. A compartment in the bug-shaped body accommodates two AA batteries that are not included at the time of importation or sale. Pressing the button “nose” activates the vibrating action. The handheld ladybug massager has four legs, each ending in a large ball-shaped foot. Pushing down on the ball feet during the massage results in added relief.

The applicable subheading for the plastic handle, item 59740, will be 3926.90.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plasticshandles and knobs not elsewhere specified or included, of plastics. The general rate of duty will be 6.5 percent ad valorem.

The applicable subheading for the ladybug massager, item 59560, will be 9019.10.2020, HTSUS, which provides for handheld, battery powered massage apparatus. The rate of duty will be free.

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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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