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G898722001-04-27New YorkClassification

The tariff classification of various items included in “kids gym sets” from Hong Kong and Taiwan.

U.S. Customs and Border Protection · CROSS Database · 8 HTS codes referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-28 · Updates monthly

Summary

The tariff classification of various items included in “kids gym sets” from Hong Kong and Taiwan.

Ruling Text

NY G89872 April 27, 2001 CLA-2-95:RR:NC:2:224 G89872 CATEGORY: Classification TARIFF NO.: 3926.90.9880; 4202.92.3031; 4901.99.00; 6307.90.9989; 8524.39.4000; 8524.53.1040; 9102.91.20; 9506.91.0030 Anna Sandwall Jump-Aerobics, Inc. P.O. Box 3 Woodbridge, VA 22194 RE: The tariff classification of various items included in “kids gym sets” from Hong Kong and Taiwan. Dear Ms. Sandwall: In your letter dated April 4, 2001, you requested a ruling on tariff classification. You are requesting the tariff classification on various components of five “kids gym sets”. You are not requesting that any of your items be classified as sets for the purposes of the Harmonized Tariff Schedule of the United States (HTSUS). Furthermore, it is clear from the illustrations of the so-called “kids gym sets” that the products would not qualify as sets, but rather the items in the packages would be classified separately. The items that are enumerated in the binding ruling request are described as: a plastic water bottle, a nylon drawstring travel bag, a paper training manual and log, terry wrist bands and a terry headband for absorbing sweat, an instructional video tape and a recorded instructional compact disc, a hand grip, an exercise squeeze ball and a stopwatch. Samples will be returned, as requested by your office. The applicable subheading for the plastic water bottle will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other…Other.” The general rate of duty will be 5.3 % ad valorem. The applicable subheading for the nylon travel bag will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTS) which provides for “Trunks, suitcases, vanity cases…traveling bags…With outer surface of sheeting of plastic or of textile materials: Travel, sports and similar bags: Other: Of man-made fibers: Other.” The rate of duty will be 18.3 % ad valorem. The nylon travel bag falls within textile category designation 670. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements may be affected and should be verified at the time of shipment. The applicable subheading for the training log will be 4901.99.00, Harmonized Tariff Schedule of the United States (HTS), which provides for “Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other.” The rate of duty will be free. The applicable subheading for the terry wrist -bands and headband will be 6307.90. 9989, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made-up articles, including dress patterns: Other…Other.” The rate of duty will be 7 % ad valorem. The applicable subheading for the compact disc instructional recording (CD Rom) will be 8524.39.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other: For reproducing representations of instructions, data, sound, and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine; proprietary format recorded discs.” The rate of duty will be free. The applicable subheading for the instructional vide tape recording will be 8524.53.1040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Video tape recordings…Of a width not exceeding 16 mm, in cassettes.” The rate of duty will be free. The applicable subheading for the hand grip and the squeeze ball 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 % ad valorem. The applicable subheading for the stopwatch will be 9102.91.20, Harmonized tariff Schedule of the United States (HTS), which provides for “Wrist watches, pocket watches and other watches, including stop watches, other than those of heading 9101: Other: Electrically operated: With opto-electronic display only.” The rate of duty will be 3.9 % on the movement and case + 5.3 % on the battery. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.). 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

Related Rulings for HTS 3926.90.98.80

Other CBP classification decisions referencing the same tariff code.