CLA-2-63:RR:NC:N3:351 L86950

Raj Chahal
Spin Glove
112 West 9th Street
Suite #811
Los Angeles, CA 90015

RE: The tariff classification of an accessory for exercise equipment, from India and China

Dear Ms. Chahal:

In your undated letter that was received in this office on August 10, 2005, you requested a tariff classification ruling.

The submitted sample is identified as a “spin glove.” It is a terry cloth towel accessory that, you state, slides over the handlebars of an excercise bicycle. The item measures approximately 23” x 15” and features a hook and loop fastener, metal snaps, and a fabric loop to secure it in place. It has a pocket on top and a loop to hold additional towels.

The applicable subheading for the spin glove will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.

You suggest that this item be classified as a fitness accessory. It is not considered to be fitness equipment of the type classified in heading 9506, HTS, which provides for, inter alia, Articles and equipment for gymnastics, athletics, other sports...; parts and accessories thereof.…

The sample will be returned as requested.

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 Mitchel Bayer at 646-733-3102.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division