N144757 N1 Ruling Active

The tariff classification of a Balance Ball Chair from Taiwan

Issued February 23, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9506.91.0030

Headings: 9506

Product description

The product consists of an exercise balance ball and ergonomic desk chair frame. The frame portion includes these features: an adjustable narrow cushion back, adjustable legs and lockable castor wheels. The PVC exercise ball fits securely into the metal frame, forming an ergonomic desk chair. The ball can be removed and used for exercise purposes, while the desk chair frame can not function as a chair without the ball. The retail package will also include a plastic pump and an instructional DVD demonstrating six different exercise routines. While the product is both a chair and an exercise balance ball, it is this office’s opinion that the essential character of the set is imparted by the exercise ball.

CBP rationale

The applicable subheading for the Gaiam Custom Fit Balance Ball Chair 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

N144757 February 23, 2011 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.91.0030 Ms. Vicki J. White Gaiam International, Inc. 833 W. South Boulder Rd. Louisville, CO 80027 RE: The tariff classification of a Balance Ball Chair from Taiwan Dear Ms. White: In your letter submitted January 24, 2011, you requested a tariff classification ruling. Photographs of the Gaiam Custom Fit Balance Ball Chair were received with your inquiry. The product consists of an exercise balance ball and ergonomic desk chair frame. The frame portion includes these features: an adjustable narrow cushion back, adjustable legs and lockable castor wheels. The PVC exercise ball fits securely into the metal frame, forming an ergonomic desk chair. The ball can be removed and used for exercise purposes, while the desk chair frame can not function as a chair without the ball. The retail package will also include a plastic pump and an instructional DVD demonstrating six different exercise routines. While the product is both a chair and an exercise balance ball, it is this office’s opinion that the essential character of the set is imparted by the exercise ball. The applicable subheading for the Gaiam Custom Fit Balance Ball Chair 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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