The tariff classification of the Pilates exercise device, and the workout video from China.

NY I84248 August 2, 2002 CLA-2-95:RR:NC:2:224 I84248 CATEGORY: Classification TARIFF NO.: 9506.91.0030; 8524.53.1040 Maria Da Rocha D & D Customhouse Brokerage 701 Newark Avenue, Suite LL1 Elizabeth, NJ 07208 RE: The tariff classification of the Pilates exercise device, and the workout video from China. Dear Ms. Da Rocha: In your letter dated July 17, 2002, you requested a tariff classification ruling, on behalf of Products of Tomorrow, your client. You are requesting the tariff classification on a product that is called the Pilates exercise device. It is a stretchable piece of exercise equipment, constructed of flexible textile covered rubber and plastic handles, designed to exercise every part of the body. There is a video tape, a workout tape that instructs the consumer on the type of exercises that one can perform, while using the Pilates device. The device itself will be classified in Chapter 95 of the HTSUSA as other exercise equipment. The video tape is classified in Chapter 85 of the HTSUSA in an eo nomine classification. The samples will be returned, as requested by your office. The applicable subheading for the Pilates 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, athletics, other sports…or outdoor games…parts and accessories thereof: Other: 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 workout video for use with the Pilates exercise equipment will be 8524.53.1040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 (con.): Other magnetic tapes (con.): Of a width exceeding 6.5 mm: 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