The tariff classification of flywheel components for exercise machines from Mexico.

NY 809477 . . . . . . . . . . . . .April 25,1995 CLA-2-95:S:N:N8:224 809477 CATEGORY: Classification TARIFF NO.: 9506.91.0030 Leanne J. Busillo Circle International, Inc. 1181 Trapp Road, Suite 200 Eagan, MN 55121 RE: The tariff classification of flywheel components for exercise machines from Mexico. Dear Ms. Busillo: In your letter dated April 14, 1995, you requested a tariff classification ruling on behalf of Nordictrack, Inc. The merchandise consists of a cast iron flywheel and a flywheel axle. It is claimed that these components are specially designed and dedicated for use only in a cross country ski exercise machine. The flywheel components can be considered parts of the exercise machine into which they will be installed. Whether an article is a part of another article depends on the nature of the so-called "part" and its usefulness, function and purpose in relation to the article in which it is designed to serve. For classification purposes, because of the nature of the flywheel and flywheel axle and its essential usefulness to the effective functioning and purpose of a cross country ski exercise machine, they are parts. Chapter 95, note 3, Harmonized Tariff Schedule of the United States, states that: Subject to note 1 above, parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles. Under the above note, because the flywheel and axle are parts suitable for use solely or principally with an exercise machine classifiable in heading 9506, HTS, they are to be classified with that machine. The applicable subheading for the flywheel axle and cast iron flywheel will be 9506.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for "Articles and equipment for general physical exercise, gymnastics, athletics; parts and accessories thereof. The general rate of duty will be 4.6 percent ad valorem. 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. Sincerely, Jean F. Maguire Area Director New York Seaport