The tariff classification of the “Back Strap” exercise equipment from Hong Kong.

NY G82709 October 5, 2000 CLA-2-95:RR:NC:2:224 G82709 CATEGORY: Classification TARIFF NO.: 9506.91.0030 Dr. Bruce Miller 2942 West Columbus Drive Suite 101 Tampa, Florida 33607 RE: The tariff classification of the “Back Strap” exercise equipment from Hong Kong. Dear Dr. Miller: In your letter dated September 18, 2000, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is described as a low back exercise device known as the “Back Strap”. The product is a series of three polypropylene nylon straps that are connected by plastic buckles. The article is connected to the body of the user and may be employed in a series of exercises to strengthen and stretch the lower back. The exercise device, known as the “Back Strap”, would be considered equipment for general physical exercise, classifiable in Chapter 95 of the HTS. The applicable subheading for the “Back Strap” exercise device will be 9506.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides 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. 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 Tom McKenna at 212-637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division