N103537 N1 Ruling Active

The tariff classification of an exercise resistance band from the United Kingdom

Issued May 17, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9506.91.0030

Headings: 9506

Product description

The band measures 6” in width x 48” in length and is constructed of 100% latex rubber sheeting. The resistance bands are used by dancers for strengthening specific areas of the body. The sample will be returned, as requested.

CBP rationale

The applicable subheading for the Bunheads Exercise Band 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

N103537 May 17, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.91.0030 Ms. Melissa Brannan Ballet Makers Inc. One Campus Road Totowa, NJ 07512 RE: The tariff classification of an exercise resistance band from the United Kingdom Dear Ms. Brannan: In your letter received April 29, 2010, you requested a tariff classification ruling. A sample of the Bunheads Exercise Band, item number BH511, was received with your inquiry. The band measures 6” in width x 48” in length and is constructed of 100% latex rubber sheeting. The resistance bands are used by dancers for strengthening specific areas of the body. The sample will be returned, as requested. The applicable subheading for the Bunheads Exercise Band 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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