The tariff classification of the “Glide to Fitness” exercise device from China

N262870 April 3, 2015 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.91.0030 Ms. Edith Tolchin EGT Global Trading P.O. Box 5660 Hillsborough, NJ 08844 RE: The tariff classification of the “Glide to Fitness” exercise device from China Dear Ms. Tolchin: In your letter dated March 14, 2014, you requested a tariff classification ruling on behalf of Pantelis Innovations LLC. A sample of the “Glide to Fitness” was received with your inquiry. The item contains two rectangular plates measuring approximately 12”(L) x 8.5”(W) x 0.5”(D). The bottom layer of each plate is comprised of a low friction plastic such as silicone or POM, while the top layer is a soft pad comprised of a medium density rubber type material. The padded surface is easy to grip and can accommodate one’s hands, feet, elbows and knees. Using a gliding motion, the item allows one to work multiple muscles while performing various resistance exercises, such as arm sweeps, cat stretches, lunges, etc. The hard smooth surface of this object allows it to glide easily over all surfaces including those that are carpeted. The gliding exercises provide for low impact on the joints. The applicable subheading for the “Glide to Fitness” 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