G81632 G8 Ruling Active

The tariff classification a “Power Ball Plus” from Canada.

Issued September 11, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9506.99.6080

Headings: 9506

Product description

You are requesting the tariff classification on an item that is described as a “Power Ball Plus” which is being marketed as a hand strengthening product for athletes, musicians, computer users and physical therapists. The ball has loops that are placed around the fingers of the hand. The hand is squeezed against the sponge ball to strengthen the flexor muscles and opened against the resistance of the flexible loops to strengthen the extensor muscles. All exercises done with the ball are directed towards the muscles of the hand, wrist and forearm. The ball is made of polyurethane foam and the loops are a rubber material.

CBP rationale

The applicable subheading for the “Power Ball Plus” will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports…parts and accessories thereof: Other…Other.

Full text

NY G81632 September 11, 2000 CLA-2-95:RR:NC:2:224 G81632 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Dr. Terry P. Zachary Clover Square Village # 206, 17700 56 Ave. Cloverdale, B.C. V3S 1C7 RE: The tariff classification a “Power Ball Plus” from Canada. Dear Dr. Zachary: In your letter dated August 10, 2000, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is described as a “Power Ball Plus” which is being marketed as a hand strengthening product for athletes, musicians, computer users and physical therapists. The ball has loops that are placed around the fingers of the hand. The hand is squeezed against the sponge ball to strengthen the flexor muscles and opened against the resistance of the flexible loops to strengthen the extensor muscles. All exercises done with the ball are directed towards the muscles of the hand, wrist and forearm. The ball is made of polyurethane foam and the loops are a rubber material. The applicable subheading for the “Power Ball Plus” will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports…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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