The tariff classification of two styles of a combination exercise machine/DVD player and screen from China

NY M81992 April 6, 2006 CLA-2-95:RR:NC:2:224 M81992 CATEGORY: Classification TARIFF NO.: 9506.91.0030 Mr. Jeff Hui Jing, Inc. 1852 Langley Ave. Irvine, CA 92614 RE: The tariff classification of two styles of a combination exercise machine/DVD player and screen from China Dear Mr. Hui: In your letter dated March 21, 2006, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is identified as a Silhouwell. There are two styles as follows: the Silhouwell Fit and the Silhouwell Comfort. There has been no item number designated for this product. The Silhouwell Fit is an exercise machine that encloses the user up to the chest area while pedaling for exercise. The machine incorporates lights and heat for the comfort of the user. In addition, the machine has a built-in DVD player and viewing screen. The Silhouwell Comfort has the same features as the Silhouwell Fit, but it also has a vibrating mat for the comfort of the exerciser. An illustration was submitted, in lieu of a sample. The two styles of exercise machines are considered composite goods for tariff purposes. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (b), they are classified in the heading/subheading of the tariff that occurs last in numerical order among those that equally merit consideration. Noting GRI-3 (c), the heading/subheading that occurs last in numerical order among those that equally merit consideration would dictate the classification of the composite good. The heading/subheading for the exercise machine portion of the product occurs last in numerical order in the HTSUS among those that equally merit consideration. Therefore, the applicable subheading for the Silhouwell Fit and the Silhouwell Comfort, no item numbers indicated, will be 9506.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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