CLA-2-84:OT:RR:NC:N1:104
C.J. Erickson
Cowan Liebowitz & Latman, P.C.
114 West 47th Street
New York, NY 10036
RE: The tariff classification of a whole body vibration machine from China
Dear Mr. Erickson:
In your letter dated October 27, 2020, you requested a tariff classification ruling on behalf of your client, Lifepro Fitness LLC.
The Lifepro Rumblex 4D Power Plate is a whole body vibration device said to provide health benefits and exercise to the consumer through vibration produced by the mechanical device. According to the Lifepro website, one may perform exercises targeting specific areas of the body to derive musculoskeletal, circulatory and weight loss benefits. The Rumblex 4D Power Plate utilizes adjustable vibration strength and speed to enhance the exercise experience and achieve fitness results. It offers oscillatory (up and down), lateral (side to side), and pulsating movements on a non-slip, curved platform surface intended to aid balance. Exercises may be performed in various positions while standing upon, sitting on, or leaning against the Rumblex vibration plate.
The Lifepro Rumblex 4D Power Plate offers Bluetooth speakers, an LED lighted display, a video library, 3 program motion settings which can be combined into 7 training modes incorporating rocking, pulsating and oscillating, motions, a wearable wristband remote, 2 loop bands, 4 resistance bands and an optional exercise mat. The product features 3 motors that provide 4 dimensions of therapeutic vibrations and has a 31.1” x 18.3” x 7.1” platform.
You propose classification under 9019.10.20, Harmonized Tariff Schedule of the United States (HTSUS), which provides in pertinent part for massage apparatus. We disagree. Based on the information provided, the Rumblex model Lifepro Power Plate uses the vibration technology to speed up the time needed to do a full body muscle targeted workout. “Vibration technology is one of the easiest and fastest ways to target muscles into shape.” The product has auto and manual modes. In auto mode, the users can select from preset programs and choose a training mode to challenge their bodies. In manual mode, they can create their own custom workouts by choosing from different training modes and then set a workout time and speed.
In addition, the accompanying Mini bands are for adding resistance to cardio workouts and power to strengthen training sessions; and the resistance bands are attached to the power plate to assist certain workouts. As stated on Lifepro’s website, “[t]he Rumblex can help you achieve countless goals. Whether you want tighter abs, a stronger core, toned legs and glutes, or simply want to burn unwanted fat - there are an endless amount of workouts you can do on the Rumblex to meet your goals.” You described the product as a physical fitness machine. In light of these facts, the power plate is not analogous to vibratory-massaging appliances that are applied directly to the intended body parts to bring about the desired relaxation or therapeutic effect. Accordingly, it is not classifiable as a massage apparatus in heading 9019, HTSUS.
The applicable subheading for the Rumblex model Lifepro Power Plate will be 8479.89.9499, HTSUS, which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other: Other: Other. The rate of duty will be 2.5% ad valorem.
Products of China classified under subheading 8479.89.9499, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8479.89.9499, HTSUS, listed above. See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 the 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 Denise Hopkins at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division