The tariff classification of the “Thighmaster Vibrato” from China

N259069 November 26, 2014 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.91.0030 Ms. Gina McClain Hampton Direct 291 Hurricane Lane P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of the “Thighmaster Vibrato” from China Dear Ms. McClain: In your letter dated November 5, 2014, you requested a tariff classification ruling. A sample of the “Thighmaster Vibrato,” item #40545, was received with your inquiry. The item is used to strengthen and tone one’s thighs but can also be used to exercise the shoulders, upper arms, buttocks and chest areas. It is composed of a resistance coil cap with threaded metal arms, called toning handles, which are covered with rubber. Located in the coil cap is a slot for batteries that produces pulsating vibrations that are controlled by the on/off button located on the cap. By placing the toning handles in the various positions described in the instruction pamphlet and by applying the necessary pressure, one can tone and firm up a variety of muscles in the body. The applicable subheading for the “Thighmaster Vibrato” 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