Maria Da Rocha
D & D Customhouse Brokerage
701 Newark Avenue, Suite LL1
Elizabeth, NJ 07208
RE: The tariff classification of “Fast Abs” from China.
Dear Ms. Da Rocha:
In your letter dated December 4, 2001, you requested a tariff classification ruling, on behalf of Products of Tomorrow, your client.
You are requesting the tariff classification on a product known as “Fast Abs”. The “Fast Abs” system includes: 1 Torso Adjustable Comfort Zone Belt, 1 Leg and Arm Adjustable Comfort Zone Belt, 1 Advanced Muscle Stimulator Pad with Adjustable Tabs, 1 Advanced Muscle Stimulator Unit and 2 Lithium Batteries. The system also includes a firming gel that provides the conduit from the belt’s impulses to the muscle. The gel must be applied to the two contact spots on the inside of the unit, and also to the skin which will be touching the contact points. The “Fast Abs” system is correctly classified in Chapter 95 of the HTS as other exercise equipment. The samples will be returned, as requested.
The applicable subheading for the “Fast Abs” imported in three different ways (the complete set, the set without the power gel, and the “Power Units” alone) will be 9506.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter…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.
The applicable subheading for the lithium batteries when imported separately will be 8506.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “primary cells and primary batteries; parts thereof: Lithium.” The rate of duty will be 2.7 % ad valorem.
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 Tom McKenna at 646-733-3025.
Robert B. Swierupski