The tariff classification of an exercise waist belt from China

N256548 September 22, 2014 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.91.0030 Ms. Buffie Carruth Brick Built LLC 7001 Saint Andrews Rd. #429 Columbia, SC 29212 RE: The tariff classification of an exercise waist belt from China Dear Ms. Carruth: In your letter submitted August 22, 2014, you requested a tariff classification ruling. A description and photographs of the exercise waist belt were received with your inquiry. The belt measures 50” in length and is constructed of neoprene with Velcro sewn in on both ends of the belt to secure the belt around the user’s waist. The belt has three outer Velcro loops which are sewn on the belt in three different areas. The purpose of these loops is to attach the latex rubber tubes. The exercise belt comes with three pairs of latex tubes that will vary in color and thickness. The degree of thickness will determine its strength and resistance. Attached to each tube is a nylon foot strap, measuring 19.5” in length, which also contains Velcro, in order to secure the strap to the user’s shoe. The item also comes with a netted polyester travelling bag. The item will be used to add resistance to lower body exercises, in order to strengthen and build muscles. The applicable subheading for the exercise waist belt 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 james.p.forkan@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division