The tariff classification of exercise equipment from Taiwan.

NY 883171 March 17, 1993 CLA-2-95:S:N:N8:224 883171 CATEGORY: Classification TARIFF NO.: 9506.91.0030; 8524.23.1040 Patrick T. O'Brien Greenberg Traurig 1221 Brickell Avenue Miami, FL 33131 RE: The tariff classification of exercise equipment from Taiwan. Dear Mr. O'Brien: In your letter dated February 22, 1993, you requested a tariff classification ruling on behalf of Formula Ventures Inc. The product identified as the STEP TECH Total Body Conditioner consists of several components including an exercise platform, leg strap, hand grips, tension cords, bar, height adjusters and other miscellaneous parts. The STEP TECH Total Body Conditioner also includes a video tape which contains a 30 minute aerobic workout demonstration using the STEP TECH Total Body Conditioner. It is our understanding that all of the components of the STEP TECH will be imported from Taiwan to the United States in one retail package although, on occasion, replacement parts may be shipped separately. The applicable subheading for the STEP TECH Total Body Conditioner will be 9506.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for articles and equipment for gymnastics, athletics, other sports...other: gymnasium or other exercise articles and equipment; parts and accessories thereof...other. The rate of duty will be 4.64 percent ad valorem. The software workout video tape is provided for in heading 8524 of the HTS. The video tape is not considered an accessory to the exercise equipment. Chapter 85, Legal Note 6 provides that: "[r]ecords. tapes and other media of heading 8523 or 8524 remain classified in those headings, whether or not they are entered with the apparatus for which they are intended." Therefore, the subject video tapes that are imported with the STEP TECH Total Body Conditioner are classifiable separately in subheading 8524.23.1040, HTS, which provides for records, tapes and other recorded media for sound or other similarly recorded phenomena...of a width exceeding 6.5 mm: video tape recordings of a width not exceeding 16 mm, in cassettes. The rate of duty will be 0.66 cents/ lin. m. 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