The tariff classification of a Yoga Kit from China.

NY H81833 July 13, 2001 CLA-2-95:RR:NC:2:224 H81833 CATEGORY: Classification TARIFF NO.: 9506.91.0030 Barbara Y. Wierbicki Tompkins & Davidson, LLP One Astor Place 1515 Broadway New York, N. Y. 10036-8901 RE: The tariff classification of a Yoga Kit from China. Dear Ms. Wierbicki: In your letter dated July 2, 2001, you requested a tariff classification ruling, on behalf of Avon Products, Inc., your client. You are requesting the tariff classification on a product that is referred to in your ruling request as a Yoga Kit: style PP229872. The product consists of a floor exercise mat, two foam blocks and a yoga strap. The exercise mat is constructed totally of polyvinyl chloride and measures about 24 inches by 68 inches in size. The strap is constructed of woven cotton material and a plastic buckle. The samples will be returned, as requested. The Yoga Kit is considered a GRI 3 (b) set. The essential character is imparted to the set by the exercise mat therefore the entire kit is classified as other exercise equipment in chapter 95 of the HTS. The merchandise is not subject to quota restraints or visa requirements. The applicable subheading for the Yoga Kit, style PP 229872, 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 % 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