The tariff classification of exercise equipment, the Powerbase Workout System, from Taiwan.

NY I86139 September 20, 2002 CLA-2-95:RR:NC:2:224 I86139 CATEGORY: Classification TARIFF NO.: 9506.91.0030 Mr. Joseph R. Hoffacker Barthco Trade Consultants 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of exercise equipment, the Powerbase Workout System, from Taiwan. Dear Mr. Hoffacker: In your letter dated September 6, 2002, you requested a tariff classification ruling, on behalf of Powerbase Fitness LLC, your client. You are requesting the tariff classification on a product that has been described as the Powerbase Workout System, an article of general exercise equipment. The components of the item are as follows: plastic base, rubber cords and nylon handles with hook and loop fasteners. The exercise equipment is operated by standing on the base platform of the article and manipulating the handles in different motions. The attached cords are color coded for various tensions, thus allowing for multiple levels of exercise and fitness. The carry case would be considered part of packing, provided that it is indeed specially designed and fitted for its contents, that is, the exercise equipment. Colored photographs of the Powerbase Workout System were submitted, in lieu of a sample. The proper classification will be in Chapter 95 of the HTSUSA as other exercise equipment. The applicable subheading for the Powerbase Workout System 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…and 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