The tariff classification of the “Simply Fit Board” from China

N279743 October 21, 2016 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.91.0030 Mr. Chen Liu Allstar Marketing Group  2 Skyline Drive  Hawthorne, NY 10532  RE: The tariff classification of the “Simply Fit Board” from China Dear Mr. Liu: In your letter dated September 16, 2016, you requested a tariff classification ruling. Photographs and product description of the “Simply Fit Board” were received with your inquiry. The item is an exercise balance board, measuring approximately 11” (W) x 26” (L), designed to strengthen and tone abdominal and leg muscles. It also helps improve balance and back strength. The exercise device is a slightly wavy rectangular shape that bows in the middle. The user balances while standing with one foot placed on opposite ends of the board and simultaneously twists one’s hips back and forth in a rhythmic motion. It is constructed of lightweight ABS plastic for portability but is strong enough to accommodate someone weighing up to 400 lbs. The exercise device is packaged with a user guide and workout DVD. The applicable subheading for the “Simply Fit Board Exercise Board” 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division