CLA-2-95:OT:RR:NC:2:224
Mr. Frank Gomez
World Exchange, Inc.
8840 Bellanca Ave.
Los Angeles, CA 90045
RE: The tariff classification of the “Wii Fit Starter Kit” from China
Dear Mr. Gomez:
In your letter dated November 26, 2008, you requested a tariff classification ruling on behalf of Performance Designed Products.
A sample of the “Wii Fit Starter Kit,” item number PL-7587, has been received with your ruling request and will be retained by this office for future reference. The kit consists of a fitted silicone sleeve and a premium yoga mat.
The silicone sleeve is specifically designed to fit over the Wii Fit Balance Board and offers greater traction as well as protects the Balance Board from wear and tear. The premium yoga mat, which measures 72” long x 24” wide and is 3/16” thick, is stated to be designed to work in combination with the Balance Board to protect the user’s flooring, prevent slippage and increase comfort during play. You suggest that both items are classifiable under subheading 9504.90.4000 Harmonized Tariff Schedule of the United States (HTSUS).
Merchandise imported into the United States is classified under the Harmonized Tariff Schedule of the United States. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes.
While both components of the kit are packaged and sold together, the items are not considered a set for tariff purposes and each component will be classified separately.
Additional U.S Rule of Interpretation 1(a) states that in the absence of special language or context which otherwise requires, a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use.
Note 3, to chapter 95, states that "subject to note 1 above, parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles." The silicone sleeve meets this requirement and will be classified as an accessory to the Wii Fit Balance Board.
The premium yoga mat is of the same class or kind as other commercially available yoga mats and is virtually identical to them. It is suitable for use on its own and is a type of mat principally used as a yoga mat, not as a video game accessory.
The applicable subheading for the silicone sleeve will be 9504.10.0000, HTSUS, which provides for “Articles for arcade, table or parlor games… parts and accessories thereof: Video games of a kind used with a television receiver and parts and accessories thereof.” The rate of duty is free.
The applicable subheading for the premium yoga mat will be 9506.91.0030, HTSUS, which provides for “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 (646) 733-3025.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division