N258505 N2 Ruling Active

The tariff classification of an exercise ab wheel from China

Issued November 5, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9506.91.0030

Headings: 9506

Product description

The item is an exercise device that uses ergonomic tilting to create a total body workout. It consists of a polyethylene ball with two steel protrusion located on opposite ends and detachable foam handles. The handles are attached to the ball by means of two pins that fit into holes in the metal protrusions. It also comes with elastic polyester heel cords and nylon straps for leg exercises. One can use the object by kneeling and gripping onto the handles or by using the heel straps and cords with one’s feet.

Full text

N258505 November 5, 2014 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.91.0030 Ms. Gina McClain Hampton Direct, Inc. 291 Hurricane Lane P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of an exercise ab wheel from China Dear Ms. McClain: In your letter dated October 16, 2014, you requested a tariff classification ruling. A sample of the “Ab Orb,” item 40526, was received with your inquiry. The item is an exercise device that uses ergonomic tilting to create a total body workout. It consists of a polyethylene ball with two steel protrusion located on opposite ends and detachable foam handles. The handles are attached to the ball by means of two pins that fit into holes in the metal protrusions. It also comes with elastic polyester heel cords and nylon straps for leg exercises. One can use the object by kneeling and gripping onto the handles or by using the heel straps and cords with one’s feet. The applicable subheading for the “Ab Orb” will 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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