The tariff classification of a Polyvinyl Chloride exercise ball from Taiwan.

NY H83130 July 12, 2001 CLA-2-95:RR:NC:2:224 H83130 CATEGORY: Classification TARIFF NO.: 9506.62.8060 Maher Sarsour Valeo Incorporated W248 N5499 Executive Drive Sussex, WI 53089 RE: The tariff classification of a Polyvinyl Chloride exercise ball from Taiwan. Dear Mr. Maher: In your letter dated June 26, 2001, you requested a tariff classification ruling. You are requesting the tariff classification on an inflatable exercise ball, style BFEX, that is constructed of 100 percent Polyvinyl Chloride. The ball weighs 2.14 pounds and will be sold for fitness/exercise use. Included with the fitness ball is a pump dedicated for use with the same ball. You have not requested that your sample be returned. The ball and the pump are considered a GRI 3 (b) set. The essential character of the set is imparted to the set by the ball, therefore both the ball and its pump are classified in chapter 95 as other inflatable balls. The applicable subheading for the inflatable exercise ball (including the pump) will be 9506.62.8060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Balls, other than golf balls and tennis balls: Inflatable balls: Other…Other.” The rate of duty will be 4.8 % 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