Amy Monahan
Stepr
300 Delaware Avenue
Wilmington, DE 19801
RE: The tariff classification of a stair climbing exercise machine from China.
Dear Ms. Monahan:
In your letter dated February 13, 2025, you requested a tariff classification ruling.
Product manuals containing exploded specification drawings of 5 models of the Stepr stair climbing fitness machine were submitted with your inquiry.
The Stepr is a stair climbing machine that provides a cardiovascular workout that can help burn calories, build muscle and improve one's endurance. The 5 products under review are identified as the Stepr Go, the Stepr Classic, the Stepr+, the Stepr Pro Classic, and the Stepr Pro+. The Stepr workout includes tracked metrics such as time on unit, pulse, calories, altitude, steps per minute, and floors climbed. Each model is equipped with a main frame, motor, steps, handrails, LED or touchscreen console, and miscellaneous tools for assembly.
The models at issue range from the Stepr Go model, which is a basic entry level model and least expensive, to the Stepr Pro+ model, which is used primarily in commercial settings. The dimensions of each model varies from the shortest model being the Stepr Go (70.8H) to the tallest being the Stepr Pro+ model (89H). The more advanced models, that is the Stepr +, the Stepr Pro Classic, and the Stepr Pro+, are equipped with 27 HD touchscreens with 360 swivel and pivot capabilities. Another variation that exists between the models is the maximum speed at which the products can attain. The maximum speed for the Stepr Pro Classic and the Stepr Pro+ is 190 steps per minute (spm), while the Stepr Classic and Stepr+ is 140 spm and the Stepr Go is 120 spm. We further note that the Stepr Pro Classic and Stepr Pro+ are equipped with 7 floating stadium steps while the Stepr Go, the Stepr Classic, and Stepr+ contain 5.2 steps. Notwithstanding the differences between each of the models, all 5 products are designed to be used as articles and equipment for general physical exercise.
The applicable subheading for the 5 models of the Stepr stair climbing exercise machine 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 sportsor 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.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition to subheading 9506.91.0030, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 9506.91.0030, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheadings 9506.91.0030, HTSUS, listed above.
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 trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, 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 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