CLA-2-95:S:N:N8:224 895151

Ms. Contessa Benefield
Diversified Products
P.O. Box 100
Opelika, AL 36803

RE: The tariff classification of hand weights for exercise from Taiwan.

Dear Ms. Benefield:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : February 21, 1994

DESCRIPTION OF : The items are foam covered MERCHANDISE hand weights. Model number BS-WW01 consists of one pair of weights, each weighing one pound. Model number BS-WW02 consists of a pair of weights, each weighing two pounds. HTS PROVISION : Other articles and equipment for general physical exercise, gymnastics or athletics.

HTS SUBHEADING : 9506.91.0030

RATE OF DUTY : 4.64 percent ad valorem.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Sincerely,

Jean F. Maguire
Area Director
New York Seaport