CLA-2-95:OT:RR:NC:N4:424
Ms. Kristine Sharratt
Ka-Sha Customs Brokers, Inc.
8030 Old Cedar Ave. S #211
Bloomington, MN 55425
RE: The tariff classification of strength training equipment from Taiwan
Dear Ms. Sharratt:
In your letter submitted May 21, 2019, you requested a tariff classification ruling on behalf of your client, Airborne Athletics, Inc. A product description of the TS-03, “The Finisher” was received with your inquiry.
The merchandise under consideration is described as training, conditioning and strength building equipment principally designed for use in training for the sport of football. According to the product specifications found on your website, “The Finisher” is 67.2 inches long, 23.5 inches high, 30 inches wide and weighs 260 pounds. The product is described as a cross between a push sled and a tire flip. “The Finisher” is equipped with handles which allow users to push it like a sled or flip it upside down converting it from a sled, to a wheelbarrow, to a tire flip in seconds. These movements are commonly used in strength conditioning and football training exercises for building explosive power in athletes. Users may attach a harness for speed and resistance training and add additional weight to challenge athletes of all abilities. “The Finisher” is also used in relay competitions and team sled drills. The product will be marketed primarily to football and strength and conditioning coaches, although the training applications of the product extend to many other sports.
The applicable subheading for “The Finisher” will be 9506.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; 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.
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