CLA-2-39:OT:RR:NC:N4:415
Yousif T. Moharram
MediNeeds LLC, USA
525 West Lakeside Drive
Tempe, AZ 85281
RE: The tariff classification of the “RespoFit” diaphragm exerciser from Egypt.
Dear Mr. Moharram:
In your letter dated October 20, 2023, you requested a tariff classification ruling.
Product literature with images was submitted in lieu of a sample.
The product under consideration is described as the “RespoFit” diaphragm exerciser. It is intended to help the user to learn and practice diaphragmatic breathing, to strengthen the diaphragm and help breathing efficiency. Your submission indicates it lacks any mechanical or electrical features. The “RespoFit” is cylindrical and has the shape and size of a water bottle. It has a mouthpiece that the user breathes into when holding it horizontally. Inside the “RespoFit” is a cylindrical weight which is moved along the inner wall of the body by the pressure of the breath. The pressure of the breath on the weight is affected by 2 sets of coverable openings which lead into the body of the “RespoFit.” The first set of openings is located on the side of the mouthpiece to affect the pressure before the weight, and the other set of coverable openings is located on the side of the endcap to affect the pressure after the weight. It is constructed from multiple components, with the mouthpiece and end cap made from polypropylene (PP) plastic, the body and rings from acrylonitrile butadiene styrene (ABS) plastic, and the internal weight is polyoxymethylene (POM) plastic.
We note that subheading 9019.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]zone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus; parts and accessories thereof,” was mentioned in your letter. You state that “the RespoFit is none of these things; provides no therapy, is not an aerosol, inhaler … but merely an exerciser for the diaphragm like dumbbells are for the arms.” We agree with you that the “RespoFit” does not fit the subheading description. Thus, it cannot be classified in subheading 9019.20.0000, HTSUS.
Further, while it is stated that the “RespoFit” is intended to be used as a tool to perform deep, focused breathing techniques which would help strengthen the diaphragm, we do not agree that the product falls within the construct of heading 9506. It is suggested the product be classified under subheading 9506.99.(6080), HTSUS, which provides for “[a]rticles and equipment for general physical exercise, gymnastics, athletics, other sports … or outdoor games ….” However, we note that the “RespoFit” is not needed for any particular sport or physical exercise nor is it similar to the exemplars in the Explanatory Notes which includes equipment for "general physical exercise” such as rowing, cycling, treadmill, stair steppers, and other exercising apparatus, dumbbells, barbells, climbing ropes, medicine balls, chest expanders, and grips. Much like the “BreathSlim” weight loss training device ruled upon in N101097, dated April 28, 2010, the “RespoFit” also does not provide or enhance any physical exercise, sport or activity, therefore, classification under heading 9506 is not appropriate.
As the “RespoFit” diaphragm exerciser would be considered an article of plastic, and as it is not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9985, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division