The tariff classification of the “Pilates Magic Circle” exercise equipment and an instructional video from Taiwan.

NY H86455 January 4, 2002 CLA-2-95:RR:NC:2:224 H86455 CATEGORY: Classification TARIFF NO.: 9506.91.0030; 8524.53.1040 Barbara Y. Wierbicki Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of the “Pilates Magic Circle” exercise equipment and an instructional video from Taiwan. Dear Ms. Wierbicki: In your letter dated December 17, 2001, you requested a tariff classification ruling, on behalf of Avon Products, Inc., your client. You are requesting the tariff classification on a product that is described as the “Pilates Magic Circle” item number PP 237639, exercise equipment that includes an instructional video on the proper use of the product. The merchandise is exercise equipment that is constructed of a flexible plastic hoop-type ring. The ring measures about fifteen inches in diameter and incorporates a foam rubber cover and a set of grips for the hands that are positioned at opposite sides of the ring. The article which is designed to be squeezed functions as exercise equipment for toning muscles, based on resistance training. The samples will be returned, as requested by your office. The applicable subheading for the “Pilates Magic Circle”, item number PP 237639, 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 instructional video 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. 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 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division