CLA-2-95:RR:NC:2:224 D81159
Karen Olberding
W.J. Byrnes
14109 NE Airport Way
Portland, Oregon 97230
RE: The tariff classification of two exercise floor mats from
Taiwan.
Dear Ms. Olberding:
In your letter dated August 5, 1998, you requested a tariff
classification ruling, on behalf of Sportworks Ltd., your client.
You are requesting the tariff classification on two styles
of exercise mats which are designed for use on the floor, while a
person is exercising. The first item is identified as style P/N
20401, and is made of PVC sheeting material. The vinyl exercise
mat is 24 inches wide and 72 inches long. The second exercise
mat is identified as style P/N 20404, and is constructed of 95%
PU foam and 5% polyester material. The second mat measures 23
1/2 inches wide and 49 inches long.
The applicable subheading for the two exercise mats will be
9506.99.6080, Harmonized Tariff Schedule of the United States
(HTS), which provides for "Articles and equipment for general
physical exercise, gymnastics, athletics, other sports...parts
and accessories thereof: Other: Other...Other." The rate of duty
will be 4.1 percent 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 212-466-5475.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division