The tariff classification of inversion rack equipment and a mat from China.

NY F87668 May 30, 2000 CLA-2-95:RR:NC:2:224 F87668 CATEGORY: Classification TARIFF NO.: 9506.91.0030 Kulleen Hess UPS Customhouse Brokerage, Inc. 5900 4th Avenue S – Suite 200 Seattle WA 98108 RE: The tariff classification of inversion rack equipment and a mat from China. Dear Ms. Hess In your letter dated May 19, 2000, you requested a tariff classification ruling. The merchandise consists of inverted traction equipment for physical fitness. The inversion rack consists of a metal bar configuration designed to be mounted to the frame of a door opening. The user can then hang in full body suspension, connected to the inversion rack with specially designed gravity boots. The inverted traction imparted by gravity boots/inversion rack equipment is designed to offer relief from back pain and spasm associated with negative loads on muscles, joints and the spine brought on by athletic activities. The articles are designed for use by athletes, sports trainers, and physical therapists and like practitioners. A third article is a nylon mat, apparently designed solely or principally for use as a cover for the frame of a piece of equipment called an inversion table. New York ruling E89658 dated November 19, 1999, examined this inversion table used in inversion therapy and classified it in subheading 9402.90.0020, Harmonized Tariff Schedule of the United States (HTSUS). The mat can be considered as a part of or an accessory to the inversion table. The applicable subheading for the inversion rack and the gravity boots will be 9506.91.0030, HTSUS, the provision for articles and equipment for general physical exercise, gymnastics or athletics; parts and accessories thereof, other. The rate of duty will be 4.6 percent ad valorem. The applicable subheading for the inversion table mat will be 9403.90.6000, HTSUS, the provision for other furniture and parts thereof: parts of textile material, except cotton. The rate of duty will be free. This ruling is being issued under the provisions of Section 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 Tom McKenna at 212.637.7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division