CLA-2-95:S:N:N8:224 895709

Ms. Contessa Benefield
Diversified Products
P.O. Box 100
Opelika, AL 36803

RE: The tariff classification of exercise bikes from Taiwan.

Dear Ms. Benefield:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : March 2, 1994 DESCRIPTION OF : Model number 13-1150 is a recumbent MERCHANDISE exercise bike with electronic displays of time, speed, distance, calories and pulse. Model number 13-1500 is an electromagnetic resistance exercise bike with electronic displays of time, speed, distance, calories and pulse.

HTS PROVISION : Articles and equipment for general physical exercise, gymnastics or athletics; exercise cycles.

HTS SUBHEADING : 9506.91.0010

RATE OF DUTY : 4.64 percent ad valorem.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Sincerely,

Jean F. Maguire
Area Director
New York Seaport