H343967

H343967 October 21, 2025 OT:RR:CTF:EMAIN H343967 DSR CATEGORY: Classification TARIFF NO.: 8414.10.00 Center Director Pharmaceuticals, Health and Chemicals Center of Excellence and Expertise (CEE) U.S. Customs and Border Protection 1100 Raymond Blvd. Newark, NJ 07102 Attn: Jing Shan Chen, Import Specialist RE: Application for Further Review of Protest No. 2704-24-171160; Classification of TheraCup combination cupping, massaging and heating device from China Dear Port Director: This letter relates to the Application for Further Review (AFR) of Protest No. 2704-24-171160, which was filed on behalf of Therabody, Inc. (Protestant), and which contests the classification and liquidation by U.S. Customs and Border Protection (CBP) of certain combination cupping, massaging and heating devices under the Harmonized Tariff Schedule of the United States (HTSUS). In reaching our decision, we have considered the contents of our virtual discussion with the Protestant, held on July 25, 2025, as well as information submitted with the protest. FACTS: The device in question is referred to as the “TheraCup” and it is a motorized device that, according to Protestant and the product literature included with the protest, "combines traditional cupping with cutting-edge ThermaVibration™ technology [and] utilizes suction, heat and vibration together to create an easy-to-use digitized cupping experience that optimizes localized relief and recovery through the process of vasodilation.” The Merriam-Webster website defines “cupping” as “a technique formerly employed for drawing blood to the surface of the body by application of a glass vessel from which air had been evacuated by heat to form a partial vacuum.” See https://www.merriam-webster.com/dictionary/cupping (last visited October 21, 2025). The device is imported in a retail package that is sold as a “1-pack” with 3 interchangeable cups, or a “2-pack” with two sets of interchangeable cup sizes, or a “6- pack” with 6 sets of cups. Each package also contains a USB-C charging cable and a neoprene carrying pouch. To use the device, a user first selects the cup size best suited for the area they want to apply the TheraCup, then the user turns on the device and selects the level of desired suction. Activating the suction function also automatically turns on the first levels of the heat and vibration functions. The user then adjusts the settings accordingly, before placing the cup directly on the intended area, such as the back, arms or legs. The purpose of the TheraCup is to perform cupping therapy by combining cupping (suction) with heat and vibration for a more efficient and easy-to-use recovery solution. The TheraCup can be used for regular cupping, gliding cupping1, and flash cupping.2 According to Protestant, each of the TheraCup’s three functions can be used independently of the other. This means that a user can use the suction function without heat or vibration, vibration without heat or suction, and heat without vibration or suction. To use the device without suction, a user simply removes the plastic cup. Removing the cup automatically shuts off suction but does not turn off the heat or vibration functions. To turn off vibration, while leaving the suction and heat on, the user would “long-press” the vibration button. Similarly, to turn off the heat function, while leaving on suction and vibration, the user would leave the cup on and “long-press” the heat button. Protestant entered the subject device on July 26, 2023, under subheading 9019.10.20, HTSUS, which provides, in relevant part, for massage apparatus. CBP subsequently advised Protestant to reclassify the device as a vacuum pump under subheading 8414.10.00, HTSUS, which provides for “Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; gas-tight biological safety cabinets, whether or not fitted with filters; parts thereof: Vacuum pumps.” CBP liquidated the entry on August 30, 2024, classifying the device under heading subheading 8414.10.00, HTSUS. Additional duties were assessed upon entry pursuant to heading 9903.88.03, HTSUS, as the device is a product of China. Protestant opposes the liquidation of the device under subheading 8414,10.00, HTSUS, and reasserts that the proper provision is instead subheading 9019.10.20, HTSUS. 1 Gliding cupping entails the user applying a massage medium such as massage oil or lotion to the intended treatment area. The user then places the cup on areas such as IT (iliotibial) bands, quads, and calves. Once the cup achieves full suction, the user then lightly lifts the cup up and away from the skin, slowly gliding over the treatment area. 2 When flash cupping, a user places the cup on the intended area, allowing the pressure to build up for 2- 5 seconds, and then pulls to release the cup. 2 ISSUE: Whether the subject device is properly classified under heading 8414, HTSUS, as a vacuum pump; heading 8516, HTSUS, as an electrothermic appliance of a kind used for domestic purposes; or under heading 9019, HTSUS, as a massage apparatus LAW AND ANALYSIS: We first note that the protest was properly filed as a decision on classification under 19 U.S.C. § 1514(a)(2). The protest was filed on October 4, 2024, which was timely as it was within 180 days of liquidation of the entry. See 19 U.S.C. § 1514(c)(3). Further review of the protest was properly accorded to the protestant pursuant to 19 C.F.R. § 174.24(b) because this matter involves questions of law and fact that have not been ruled upon by the Commissioner of CBP or his designee or by the Customs courts. Classification under the HTSUS is determined in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The subject TheraCup kit is imported as a retail set featuring components that are classified in different headings. Those components are the TheraCup itself (headings 8414, 8516 or 9019) and the neoprene carrying pouch (heading 4202); and a USB-C charging cable (heading 8544). Goods that are prima facie classifiable under two or more headings are classifiable in accordance with GRI 3, HTSUS. GRI 3 states the following: When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. 3 (c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. We find that the TheraCup device provides the essential character of the retail set because the USB-C cable and carrying pouch are accessories that are merely used to charge and carry the TheraCup, and the entire kit will be classified 

We first note that the protest was properly filed as a decision on classification under 19 U.S.C. § 1514(a)(2). The protest was filed on October 4, 2024, which was timely as it was within 180 days of liquidation of the entry. See 19 U.S.C. § 1514(c)(3). Further review of the protest was properly accorded to the protestant pursuant to 19 C.F.R. § 174.24(b) because this matter involves questions of law and fact that have not been ruled upon by the Commissioner of CBP or his designee or by the Customs courts. Classification under the HTSUS is determined in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The subject TheraCup kit is imported as a retail set featuring components that are classified in different headings. Those components are the TheraCup itself (headings 8414, 8516 or 9019) and the neoprene carrying pouch (heading 4202); and a USB-C charging cable (heading 8544). Goods that are prima facie classifiable under two or more headings are classifiable in accordance with GRI 3, HTSUS. GRI 3 states the following: When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if on