The tariff classification of an elliptic step machine from Germany.

NY I85169 August 19, 2002 CLA-2-95:RR:NC:2:224 I85169 CATEGORY: Classification TARIFF NO.: 9506.91.0030 Ms. Annette Evants Arizona Customs Brokers 2602 South 24th St Suite 101 Phoenix, Arizona 85034 RE: The tariff classification of an elliptic step machine from Germany. Dear Ms. Evants: In your letter dated August 7, 2002, you requested a tariff classification ruling, on behalf of MGA Global Enterprises LLC, your client. You are requesting the tariff classification on an exercise machine that is described as an elliptic step machine. The step machine is in a fiberglass enclosure with a vacuum motor inside that is activated by means of attached manual dials. The article’s principal uses are as follows: weight management, exercise equipment and fitness. The proper classification of the merchandise will be in Chapter 95 of the HTSUSA as other exercise equipment. Detailed illustrations are provided, in lieu of a sample. The applicable subheading for the elliptic step machine 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, not specified or included elsewhere in this chapter…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. 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