The tariff classification of a rowing machine part from China

N112418 July 16, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.91.0030 Mr. John B. Boomhover Concept2, Inc. 105 Industrial Park Drive Morrisville, VT 05661 RE: The tariff classification of a rowing machine part from China Dear Mr. Boomhover: In your letter dated June 25, 2010, you requested a tariff classification ruling. A photograph of the monorail, a rowing machine part designated as part # 1134, was received with your inquiry. The monorail constructed of aluminum is the part of the rowing machine that the roller seat rests on enabling the seat to move back and forth while one exercises. Each monorail measures 53” long and 3” wide. When the monorail is imported it has been painted and has had holes punched into it that match up with the rear legs of the rowing machine. In addition, there are holes in the front allowing the attachment of the hooking mechanism that connects the back and front ends of the machine together. The monorail is cut to a specific length and the holes are positioned so that its only use is as a part of a Concept2 rowing machine. The applicable subheading for the rowing machine part called a monorail will be 9506.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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 James Forkan at (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division