The tariff classification of the "Ab Doer Twist" exercise equipment from China

N106161 June 4, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.91.0030 Mr. Martin Marin American Shipping Co., Inc. 400 Oceangate, Suite 1106 Long Beach, CA 90802 RE: The tariff classification of the “Ab Doer Twist” exercise equipment from China Dear Mr. Marin: In your letter dated May 3, 2010, you requested a tariff classification ruling on behalf of West Coast Direct Marketing DBA Thane Direct U.S.A. A sample of the “Ab Doer Twist” exercise equipment, item number 377-C010, was received with your inquiry. The item is an exercise device that sits on the floor with a tri-pod like support system and is constructed predominantly of metal. It is designed to enhance muscle toning by targeting abdominal, back, arm and leg muscles while also receiving aerobic training in a seated position. The user performs various exercise movements that use combinations of swiveling the padded seat while moving one’s torso in conjunction with the core support column and contouring arm bars. There is a resistance dial to adjust the intensity of the workout. The user guide shows examples of exercises that can be incorporated into one’s routine. Also included is a power resistance band kit, a user guide booklet and instructional DVD. The sample will be returned, as requested. The applicable subheading for the “Ab Doer Twist” exercise equipment 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