K81946 K8 Ruling Active

The tariff classification of exercise equipment from China

Issued December 16, 2003 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 two items of exercise equipment. The first product is referred to as a Smart Hurdle and is available in different sizes designated as reference #’s SH-1, SH-2, SH-3 and SH-4. The second product is called an ABC Training Ladder, designated as reference # ABC LAD. The Smart Hurdles are constructed of PVC plastic and the Training Ladders are constructed of ABS plastic and 100 % nylon webbing. The proper classification will be in Chapter 95 of the HTS, as other exercise equipment. Photographs were submitted, in lieu of samples.

CBP rationale

The applicable subheading for the Smart Hurdle and the ABC Training Ladder 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.

Full text

NY K81946 December 16, 2003 CLA-2-95:RR:NC:2:224 K81946 CATEGORY: Classification TARIFF NO.: 9506.91.0030 Ms. Lori Murphy EVS Imports, LLC 5975 Hwy T Spring Green, WI 53588 RE: The tariff classification of exercise equipment from China Dear Ms. Murphy: In your letter dated November 28, 2003, you requested a tariff classification ruling. You are requesting the tariff classification on two items of exercise equipment. The first product is referred to as a Smart Hurdle and is available in different sizes designated as reference #’s SH-1, SH-2, SH-3 and SH-4. The second product is called an ABC Training Ladder, designated as reference # ABC LAD. The Smart Hurdles are constructed of PVC plastic and the Training Ladders are constructed of ABS plastic and 100 % nylon webbing. The proper classification will be in Chapter 95 of the HTS, as other exercise equipment. Photographs were submitted, in lieu of samples. The applicable subheading for the Smart Hurdle and the ABC Training Ladder 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 % 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 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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