Modification of NY 836900; Electronic Exercise Monitors; HQs 089891 and 951012; Chapter 95, Note 3; 9029.20.40

HQ 956139 June 1, 1994 CLA-2 CO:R:C:M 956139 DWS CATEGORY: Classification TARIFF NO.: 9506.91.00 Mr. Lawrence D. Blume Graham & James 2000 M Street, N.W., Suite 700 Washington, DC 20036-3307 RE: Modification of NY 836900; Electronic Exercise Monitors; HQs 089891 and 951012; Chapter 95, Note 3; 9029.20.40 Dear Mr. Blume: This is in response to your letter of March 23, 1994, on behalf of PPG Biomedical Systems, Inc. (PPG), concerning NY 836900, issued to you on March 13, 1989, which, in part, dealt with the classification of electronic exercise monitors under the Harmonized Tariff Schedule of the United States (HTSUS). Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-82, 107 Stat. 2057, 2186 (1993) hereinafter "section 625"), notice of the proposed revocation of NY 836900 was published on April 27, 1994 in the Customs Bulletin. FACTS: The merchandise consists of the Series 7000, 8000, 9000 Exercise Monitors, for use on exercise bicycles. The models in these series display time, speed, distance, estimated calories, and on certain models, pulse rate. The subheadings under consideration are as follows: 9029.20.40: [o]ther speedometers and tachometers. Goods classifiable under this provision receive duty-free treatment. 9506.91.00: [a]rticles and equipment for general physical exercise, gymnastics or athletics; parts and accessories thereof. The general, column one rate of duty for goods classifiable under this provision is 4.64 percent ad valorem. ISSUE: Whether the electronic exercise monitors are classifiable under subheading 9029.20.40, HTSUS, as other speedometers, or under subheading 9506.91.00, HTSUS, as parts of exercise equipment. LAW AND ANALYSIS: Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes. In NY 836900, you were advised that the Series 7000, 8000, and 9000 Exercise Monitors were classifiable under subheading 9029.20.40, HTSUS, which provides for: "[o]ther speedometers and tachometers." In HQ 089891, dated September 15, 1993, in classifying similar monitors under subheading 9506.91.00, HTSUS, we held that exercise monitors were not classifiable under subheading 9029.20.40, HTSUS. See also HQ 951012, dated October 18, 1993. We stated in HQ 089891 that "electronic monitors are not simply multiple function speedometers fitting the description of the goods of heading 9029." Therefore, since the issuance of HQ 089891, it has been the position of Customs that electronic exercise monitors are not classifiable under subheading 9029.20.40, HTSUS. Chapter 95, note 3, HTSUS, states that: [s]ubject to note 1 above, parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles. Therefore, regardless of whether the merchandise is classifiable under subheading 9029.20.40, HTSUS, because the electronic exercise monitors are parts of exercise equipment, they are to be classified with the equipment under subheading 9506.91.00, HTSUS. HOLDING: The Series 7000, 8000, and 9000 Exercise Monitors are classifiable under subheading 9506.91.00, HTSUS, as parts of exercise equipment. Accordingly, NY 836900 is modified to reflect the reasoning in this ruling. In accordance with section 625, this ruling will become effective 60 days after publication in the Customs Bulletin. Publication of rulings or decisions pursuant to section 625 does not constitute a change of practice or position in accordance with section 177.10 (c)(1), Customs Regulations [19 CFR 177.10 (c)(1)]. Sincerely, John Durant, Director