808552 80 Ruling Active

The tariff classification of fitness equipment from Taiwan.

Issued April 5, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9506.91.0030

Headings: 9506

Product description

The tariff classification of fitness equipment from Taiwan.

CBP rationale

The applicable subheading for the "Hang Ups" inversion table and inversion rack will be 9506.91.0030, HTS, which provides for "Articles and equipment for general physical exercise, gymnastics or athletics; parts and accessories thereof.

Full text

NY 808552 April 5, 1995 CLA-2-95:S:N:N8:224 808552 CATEGORY: Classification TARIFF NO.: 9506.91.0030 Jennifer Scott Expeditors International 21318 - 64th Avenue South Kent, WA 98032 RE: The tariff classification of fitness equipment from Taiwan. Dear Ms. Scott: In your letter dated March 21, 1995, you requested a tariff classification ruling on behalf of STL International, Inc. The merchandise consists of gravity inversion physical fitness equipment designated by the name "Hang Ups." One device is an inversion table while the other is called an inversion rack. The equipment is used by athletes, sports trainers and health professionals. The products allow a user to suspend his body in various degrees of inversion. Heading 9506 of the tariff Schedules of the United States (HTS) includes, in part, equipment used in physical activities that are designed to train, develop or condition the body and improve physical fitness. Gravity inversion is an exercise or physical fitness activity that contributes to that end. Inversion relaxes and stretches tensed up muscles and adds to flexibility and lubrication of the joints. This relaxation and revitalization technique complements any fitness or conditioning regime. Accordingly, the equipment used in gravity inversion is considered physical fitness equipment of heading 9506, HTS. The applicable subheading for the "Hang Ups" inversion table and inversion rack will be 9506.91.0030, HTS, which provides for "Articles and equipment for general physical exercise, gymnastics or athletics; parts and accessories thereof...Other." The rate of duty will be 4.6 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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