N092443 N0 Ruling Active

The tariff classification of the TendonFLEX from China

Issued February 22, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9506.91.0030

Headings: 9506

Product description

The TendonFLEX is a one-piece plastic molded exercise device which allows one to perform over 10 flexibility and strength exercises. The top of the device is designed to accommodate one’s foot, while the bottom is arc-shaped. By slowly rocking the TendonFLEX in various manners, one can increase flexibility, strength and endurance in the soleus and Achilles tendon, gastroc and hamstring muscles.

CBP rationale

The applicable subheading for the TendonFLEX will be 9506.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; parts and accessories thereof: Other: Articles and equipment for general physical exercise, gymnastics or athletics; parts and accessories thereof.

Full text

N092443 February 22, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.91.0030 Mr. Paul Brisson Schering-Plough 4207 Michigan Avenue RD., NE Cleveland, TN 37323-9408 RE: The tariff classification of the TendonFLEX from China Dear Mr. Brisson: In your letter dated January 22, 2010, you requested a tariff classification ruling. A sample of the TendonFLEX was received with your inquiry. The TendonFLEX is a one-piece plastic molded exercise device which allows one to perform over 10 flexibility and strength exercises. The top of the device is designed to accommodate one’s foot, while the bottom is arc-shaped. By slowly rocking the TendonFLEX in various manners, one can increase flexibility, strength and endurance in the soleus and Achilles tendon, gastroc and hamstring muscles. The applicable subheading for the TendonFLEX will be 9506.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; parts and accessories thereof: 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 James Forkan at (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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