E82942 E8 Ruling Active

The tariff classification of an exercise mat and various exercise equipment from China.

Issued June 17, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9506.99.6080, 9506.91.0030

Headings: 9506

Product description

, your client. You are requesting the tariff classification on an exercise mat and various exercise equipment which is referred to as a “Gym Collection”. The exercise mat is padded with an outer surface of nylon, and measures 35 inches by 11 1/2 inches in its open position. The mat features an open pocket sewn into the interior, an exterior open mesh pocket and a removable carrying strap. The mat, when closed, is secured by “Velcro” fasteners. Also included are: a textile covered wrist/ankle weight, a jump rope with foam covered handles, a pair of handgrips with foam covered handles and a rubber chest expander. The exercise mat and the exercise equipment will be separately classified, since the mat is not considered exercise equipment, as per the EN’s for Heading 9506. The mat is an accessory for exercising, while the other items: handgrips, etc. are actual exercise equipment. The samples will be returned, as requested.

CBP rationale

The applicable subheading for the various exercise equipment will be 9506.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles and equipment for general physical exercise, gymnastics or athletics; parts and accessories thereof. The applicable subheading for the exercise mat will be 9506.99.6080, Harmonized Tariff Schedile of the United States (HTS), which provides for “Articles and equipment for general physical exercise.

Full text

NY E82942 June 17, 1999 CLA-2-95:RR:NC:2:224 E82942 CATEGORY: Classification TARIFF NO.: 9506.91.0030; 9506.99.6080 Arlen T. Epstein Tompkins & Davidson, LLP One Astor Place 1515 Broadway New York, N.Y. 10036-8901 RE: The tariff classification of an exercise mat and various exercise equipment from China. Dear Mr. Epstein: In your letter dated June 3, 1999, you requested a tariff classification ruling, on behalf of Avon Products, Inc., your client. You are requesting the tariff classification on an exercise mat and various exercise equipment which is referred to as a “Gym Collection”. The exercise mat is padded with an outer surface of nylon, and measures 35 inches by 11 1/2 inches in its open position. The mat features an open pocket sewn into the interior, an exterior open mesh pocket and a removable carrying strap. The mat, when closed, is secured by “Velcro” fasteners. Also included are: a textile covered wrist/ankle weight, a jump rope with foam covered handles, a pair of handgrips with foam covered handles and a rubber chest expander. The exercise mat and the exercise equipment will be separately classified, since the mat is not considered exercise equipment, as per the EN’s for Heading 9506. The mat is an accessory for exercising, while the other items: handgrips, etc. are actual exercise equipment. The samples will be returned, as requested. The applicable subheading for the various exercise equipment will be 9506.91.0030, Harmonized Tariff Schedule of the United States (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. The applicable subheading for the exercise mat will be 9506.99.6080, Harmonized Tariff Schedile of the United States (HTS), which provides for “Articles and equipment for general physical exercise...parts and accessories thereof: Other...Other.” The rate of duty will be 4 percent ad valorem. 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 Tom McKenna at 212-637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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