CLA-2-95:OT:RR:NC:N4:424
Mr. Martin Marin
American Shipping Co., Inc.
400 Oceangate, Suite 1106
Long Beach, CA 90802
RE: The tariff classification of a “3 Minute Legs” exercise system from China
Dear Mr. Marin:
In your letter dated May 3, 2010, you requested a tariff classification ruling on behalf of West Coast Direct Marketing DBA Thane Direct U.S.A.
A sample of the “3 Minute Legs” exercise system, item number 132-C001, was received with your inquiry. The exercise device measures approximately 30” in height, when opened, and the seat portion is about 12” in length. The leg portion of the product is constructed predominantly of metal while the attached seat portion is a metal frame covered with plastic. The exercise system is designed to enhance your regular exercise routine. The user guide shows examples of squatting and lunging positions that may be incorporated into your workout while using the device. Also included are: a digital display monitor, a user guide DVD, two additional higher resistance bands, one upper body resistance band and a tape measure. The sample will be returned, as requested.
The applicable subheading for the “3 Minute Legs” exercise system 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 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