CLA-2-95:OT:RR:NC:N4:424
Ms. Mika McLafferty
GDLSK
599 Lexington Avenue
Fl 36
New York, NY 10022
RE: The tariff classification of the “Slim Cycle” exercise bicycle from China.
Dear Ms. McLafferty:
In your letter dated April 24, 2019, you requested a tariff classification ruling on behalf of Telebrands, Corp.
A description of the “Slim Cycle,” as well as a link to a YouTube video, was received with your inquiry. The item is an indoor fitness bike that combines cardio training and strength resistance. It contains 8 levels of magnetic resistance to adjust the intensity of the workout and has an odometer and digital display that tracks calories, distance and speed. The Slim Cycle also contains a built-in heart monitor. The cycle converts from an upright position to a recumbent position for a more relaxed workout. The seat and backrest has 2.5” of cushion and memory foam for support and can hold up to 300 pounds. It also adjusts to accommodate heights of 4’11” to 6’4” and can be folded in half for wheeled storage.
The applicable subheading for the Slim Cycle will be 9506.91.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles and equipment for general physical exercise, gymnastics or athletics; parts and accessories thereof, exercise cycles. The general rate of duty will be 4.6%.
With regard to the applicable rate of duty, the subject product is also provided for in HTSUS heading 9902. HTSUS subheading 9902.17.85 , by virtue of legislative action, provides for a temporary reduction in the rate of duty for “[u]pright, recumbent and semi-recumbent exercise cycles (provided for in subheading 9506.91.00).” As per your submission, these exercise cycles would meet the prerequisites of this tariff provision. Accordingly, the “Slim Cycle” would be entitled to beneficial treatment under subheading 9902.17.85. The rate of duty will be 4.3%.
The effective period for this rate of duty only applies on or before 12/31/2020.
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 https://hts.usitc.gov/current.
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 Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division