CLA-2-95:S:N:N8:224 895731

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

RE: The tariff classification of exercise cycles 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 MERCHANDISE : Model number 13-1400 is a magnet controlled resistance exercise bike. Model number 20-2200 is a flywheel resistance exercise bike. Model number 14-2050 is an air resistance exercise bike.

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