CLA-2-84:OT:RR:NC:1:104
Phoenix Cole
DSV Air & Sea Inc.
898 Sepulveda Blvd, 6th Floor
El Segundo, CA 90245
RE: The tariff classification of a Control Whole Body Vibration Equipment from Denmark
Dear *:
In your letter dated May 23, 2012, on behalf of your client, DKN Technology LLC, you requested a tariff classification ruling.
The Control Whole Body Vibration Equipment is also called the “cWBV”. It is used as preventive care therapy equipment for seniors to maintain their autonomy and independence through whole-body vibration (WBV) exercise. The Whole Body Vibration Equipment uses vibration exercise to prevent muscular atrophy and osteoporosis. The Whole Body Vibration produces vertical vibrations to improve a person’s flexibility, rebuild muscle and bone mass and improve balance. The Whole Body Vibration can be used in preventing or limiting the effects of bone decalcification. The mechanical device itself, not the user produces the vibration motion needed to stimulate the bones and provides the benefits of physical activity in a very fast, safe and efficient way.
The Control Whole Body Vibration Equipment is used in assisted living facilities or nursing homes where people cannot go to the gym. The equipment comes with 4 preset integrated programs: upper body, lower body, mid-section and total body. It also allows a person to create a customized program with different manual settings. The machines are easy to assemble, no set up is needed and the machine is ready to use as soon as it is put together. The high quality vibrating platform comes with a solid steel frame, electric and electronic components and a training manual.
In your ruling request you suggested that the Control Whole Body Vibration Equipment be classified under subheading 9019.10.3600, Harmonized Tariff Schedule of the United States (HTSUS), as a Mechano-Therapy Appliance. There is no subheading 9019.10.3600 in the HTSUS. Mechano-Therapy Appliances are provided in HTSUS 9019.10.2010. At any rate, Harmonized System Explanatory Note 1 to 9019 states that Mechano-Therapy Appliances “are mainly used to treat diseases of the joints or muscles, by mechanical reproduction of various movements. It should be noted that such treatment is usually carried out under medical supervision.” Consistent with that, all the examples given in the Explanatory Notes are devices which enable person with an injury or disease of the musculoskeletal systems (including the heart) to perform movements which they would not then be able to accomplish as specific therapy to increase the range of motion and/or strength of the abnormally weakened or damaged joint and/or muscle. To the contrary, the first study you supplied indicaes the advantages in the use of this device to “enhance glycemic control in Type 2 diabetes patients”, which is completely removed from the description in the Explanatory Notes. New York Ruling Letter N200216, February 10, 2012, did not classify a similar vibrating exercise appliance in heading 9019. We do not believe HTSUS heading 9019 applies to your item, either as a Mechano-Therapy Appliance or otherwise.
The applicable subheading for the Control Whole Body Vibration Equipment will be 8479.89.9899, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other: Other: Other. The rate of duty will be 2.5% 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 Patricia O’Donnell at (646) 733-3011.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division