CLA-2-95:OT:RR:NC:N4:424
Ms. Maria De Gannes
Life Fitness
10601 W. Belmont Ave.
Franklin Park, IL 60131
RE: The tariff classification of the Life Fitness Indoor Cycling Computer from Taiwan
Dear Ms. De Gannes:
In your letter dated June 12, 2012, you requested a tariff classification ruling.
Photographs and information for an item identified as the Life Fitness Indoor Cycling Computer, part number GECLCD-ALLXX-01, were received with your inquiry. It is an electronic exercise monitor consisting of a plastic housing with a 3 ½” LCD display specifically designed for use only with the Indoor Cycling Stationary Bike. Inputting one’s age and weight into the device by using the buttons and menus to navigate the screens allows it to display and monitor one’s speed, rpm, calories burned and heart rate. The screens are customizable in one of seven different languages.
In your request you inquired as to whether this device was properly classified in either subheadings 9029.20 or 8471.41, Harmonized Tariff Schedule of the United States (HTSUS). However, articles of Chapter 95 are excluded from Chapter 90 by its Note 1(k). With regards to subheading 8471.41, based on the literature provided, the Life Fitness Indoor Cycling Computer does not demonstrate that it meets Note 5 (A) to Chapter 84 as an automatic data processing machine. Therefore, the item is not a computer that would be classified under heading 8471.
Note 3 to Chapter 95 states, in part, that subject to Note 1, "parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles." Being that the Life Fitness Indoor Cycling Computer is designed for use solely with a specific model of exercise bike, it meets the terms of the note and it will be classified accordingly.
The applicable subheading for the Life Fitness Indoor Cycling Computer will be 9506.91.0030, 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,
Thomas J. Russo
Director
National Commodity Specialist Division