OT:RR:CTF:CPMM H298524 APP
Robert B. Silverman, Esq.
Grunfeld Desiderio Lebowitz Silverman & Klestadt LLP
599 Lexington Avenue Fl. 36
New York, NY 10022-7648
RE: Request for a ruling; Classification of a disassembled “balance ball chair” consisting of a deflated exercise ball, a frame, caster wheels, a manual air pump, and a desk guide with stretching exercises
Dear Mr. Silverman:
This is in response to your request for a binding ruling dated June 20, 2018, filed on behalf of Fit for Life LLC (“requestor”), concerning the classification of a disassembled exercise apparatus, consisting of a deflated exercise ball, a frame, caster wheels, a manual air pump, and a desk guide with stretching exercises, under the Harmonized Tariff Schedule of the United States (“HTSUS”). On December 3, 2018, we had a conference call. As requested, the provided sample was returned to your attention.
FACTS:
The frame of the exercise apparatus, made of a nylon plastic and steel, has a support bar on the back and caster wheels, which swivel and lock. It holds a removable 52-cm anti-burst balance ball of PVC plastic that can support a weight of up to 300 pounds. The ball is sold deflated and must be inflated before use. According to the desk guide, the “balance ball chair” was “specifically developed to relieve stress on the spine, strengthen the core, improve posture and keep the body active while sitting.” The guide illustrates multiple stretching and strengthening exercises that could be performed on the frame with the inflated ball. Some of the workout tips are to: “… 2. Always use the Balance Ball® Chair in an open area, free of furniture or other items that could get in the way while exercising. 3. Use a smooth and steady motion when performing each exercise. 4. Perform exercise routines to the best of your ability without strain.”
Below are images of the inflated ball, frame, manual air pump, and packaging that were supplied by requestor:
Requestor provided a cost breakdown of materials and the frame costs over four times the cost of the balance ball.
ISSUE:
Whether the instant merchandise is classifiable as a seat of heading 9401, HTSUS or as an article for general physical exercise under heading 9506, HTSUS.
LAW AND ANALYSIS:
Classification of goods under the HTSUS is governed by the General Rules of Interpretation (“GRIs”). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. Pursuant to GRI 6, classification at the subheading level uses the same rules, mutatis mutandis, as classification at the heading level.
GRI 2(a) states:
Any reference in a heading to an article … shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.
GRI 3 provides, in relevant part, as follows:
3. When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: … (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
The following HTSUS provisions are under considerations:
9401 Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof:
9401.80 Other seats:
Of rubber and plastics:
9401.80.40 Other
Other:
9401.80.4046 Other
. . .
9506 Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof:
Other:
9506.91.00 Articles and equipment for general physical exercise, gymnastics or athletics; parts and accessories thereof
9506.91.0030 Other
Note 2 to chapter 94, HTSUS, states:
The articles (other than parts) referred to in headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground ….
The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. It is U.S. Customs and Border Protection’s (“CBP”) practice to consult, whenever possible, the terms of the ENs when interpreting the HTSUS. See T.D. 89–80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The EN (V) to GRI 2(a) states, in relevant part:
(V) … complete or finished articles presented … disassembled are to be classified in the same heading as the assembled article ….
The General Notes to chapter 94, HTSUS, provides, in relevant part, as follows:
EN 94.01 provides, in relevant part, as follows:
… this heading covers all seats (including those for vehicles, provided that they comply with the conditions prescribed in Note 2 to this Chapter), for example:
Lounge chairs, arm chairs, folding chairs, deck chairs, infants’ high chairs and children’s seats designed to be hung on the back of other seats (including vehicle seats), grandfather chairs, benches, couches (including those with electrical heating), settees, sofas, ottomans and the like, stools (such as piano stools, draughtsmen’s stools, typists’ stools, and dual purpose stool steps), seats which incorporate a sound system and are suitable for use with video game consoles and machines, television or satellite receivers, as well as with DVD, music CD, MP3 or video cassette players ….
EN 95.06 provides, in relevant part, that:
This heading covers:
(A) Articles and equipment for general physical exercise, gymnastics or athletics, e.g.: … medicine balls; jump balls with one or more handles designed for physical exercises; ….
Under GRI 1, we look to the terms of the headings and any relevant section or chapter notes. Even though the merchandise is called a “balance ball chair,” the name is not dispositive of the tariff classification. Here, the merchandise is disassembled and therefore we cannot classify it under GRI 1. Under GRI 2(a), the disassembled frame, caster wheels, deflated ball, manual air pump, and exercise guide are not a “seat” within the meaning of heading 9401, as the disassembled contents do not contain a seat at all. Once assembled, the apparatus is distinguishable from the seats listed under EN 94.01 (e.g., lounge chairs, arm-chairs, folding chairs, deck chairs, etc.) because an exercise ball does not constitute a seat in the manner of any of the exemplars. The frame with castor wheels is exercise equipment designed to hold the ball after it is inflated. The ball can be removed and used separately for exercise purposes. That the exercise performed might occur in a seated position does not make the balance ball or the assembled apparatus a seat.
In fact, we have long held that exercise balls are classified in heading 9506, HTSUS, which covers exercising apparatus such as medicine balls and jump balls with one or more handles designed for physical exercises. See EN 95.06(A). Furthermore, rowing machines, stationary bicycles, and weight lifting machines are also used in seated positions and are placed on the floor or ground of homes and other establishments. Because the “balance ball chair” is not a seat or a chair, but rather an exercise device, it is not classifiable in heading 9401, HTSUS, as a disassembled seat.
Lastly, unlike the infant/toddler stationary entertainers in HQ H082619, dated July 31, 2013, which were designed to rest on the floor and contained a fabric sling style seat to restrain young children in a safe and comfortable manner, the instant “balance ball chair” does not have a sling style seat and once assembled, the frame is not a frame for a seat but rather a frame for exercise equipment.
Arguendo, the heading cannot be determined under GRI 2(a), the merchandise meets the definition of a retail set under GRI 3(b) with the ball imparting the essential character to the set, and the set remains classifiable as “other exercising apparatus” of heading 9506, HTSUS.
Accordingly, we find that the disassembled exercise apparatus is properly classified in heading 9506, HTSUS.
HOLDING:
By application of GRIs 2(a) and 6, the instant disassembled exercise apparatus consisting of a deflated exercise ball, a frame, caster wheels, a manual air pump, and a desk guide with stretching exercises is classified under heading 9506, HTSUS, specifically under subheading 9506.91.0030, HTSUSA (Annotated), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof: Other: Articles and equipment for general physical exercise, gymnastics or athletics; parts and accessories thereof: Other.” The current column one, general rate of duty is 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 at https://hts.usitc.gov/current. A copy of this ruling letter should be attached to the entry documents filed at the time the merchandise is entered.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division