N147075 N1 Ruling Active

The tariff classification of Balance Discs/Massage Cushions from China

Issued March 3, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9506.91.0030

Headings: 9506

Product description

A photograph of the Balance Discs/Massage Cushions, item # BD-2, was received with your inquiry. The product is a combination exercise balance disc and massage cushion. The pre-inflated PVC disc, that measures approximately 13.5” in diameter, is designed for exercise warm ups and stretching. One side of the disc has a knobbed surface for a massage effect and the other side has a ribbed surface for a secure grip while working out.

CBP rationale

The applicable subheading for the Balance Discs/Massage Cushions 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

N147075 March 3, 2011 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.91.0030 Mr. Chad O’Mealy The Pettibon System, Inc. 3214 50th St. Ct. Suite 102C Gig Harbor, WA 98335 RE: The tariff classification of Balance Discs/Massage Cushions from China Dear Mr. O’Mealy: In your letter submitted February 4, 2011, you requested a tariff classification ruling. A photograph of the Balance Discs/Massage Cushions, item # BD-2, was received with your inquiry. The product is a combination exercise balance disc and massage cushion. The pre-inflated PVC disc, that measures approximately 13.5” in diameter, is designed for exercise warm ups and stretching. One side of the disc has a knobbed surface for a massage effect and the other side has a ribbed surface for a secure grip while working out. The applicable subheading for the Balance Discs/Massage Cushions 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →