G83590 G8 Ruling Active

The tariff classification of an exercise device called the Back Revolution from Taiwan.

Issued November 3, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9506.91.0030

Headings: 9506

Product description

You are requesting the tariff classification on an item that is described as an inversion therapy device. Inversion therapy is used for multiple purposes that include relieving back pain, as well as reducing stress and muscle pain in the shoulders and neck. In addition, the attached literature on the product shows in detail the exercises that can be done using the Back Revolution. The exercises that the user may perform with this device are responsible for the therapeutic effects of the product. The item will be classified as other exercise equipment in Chapter 95 of the HTS.

CBP rationale

The applicable subheading for the Back Revolution will be 9506.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other: Articles and equipment for general physical exercise, gymnastics or athletics; parts and accessories thereof…Other”.

Full text

NY G83590 November 3, 2000 CLA-2-95:RR:NC:2:224 G83590 CATEGORY: Classification TARIFF NO.: 9506.91.0030 Kulleen Hess UPS Customhouse Brokerage, Inc. 5900 4th Avenue S., Suite 200 Seattle, WA 98108 RE: The tariff classification of an exercise device called the Back Revolution from Taiwan. Dear Ms. Hess: In your letter dated October 23, 2000, you requested a tariff classification ruling, on behalf of STL International, your client. You are requesting the tariff classification on an item that is described as an inversion therapy device. Inversion therapy is used for multiple purposes that include relieving back pain, as well as reducing stress and muscle pain in the shoulders and neck. In addition, the attached literature on the product shows in detail the exercises that can be done using the Back Revolution. The exercises that the user may perform with this device are responsible for the therapeutic effects of the product. The item will be classified as other exercise equipment in Chapter 95 of the HTS. The applicable subheading for the Back Revolution will be 9506.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other: 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 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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