The tariff classification of the “Walktoptm Treadmill Desk” from Canada.

N261430 March 5, 2015 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.20.0030 Dayne Edmondson Customs Compliance Specialist Buckland Global Trade Services 835 24th Street Port Huron, MI 48062 RE: The tariff classification of the “Walktoptm Treadmill Desk” from Canada. Dear Mr. Edmondson: In your letter dated January 16, 2015, on behalf of Fitneff Inc., you requested a tariff classification ruling. Illustrative literature was provided. The merchandise concerned is described as an adjustable treadmill desk that is designed to be attached to various treadmills, allowing a person to exercise while working at a desk. The treadmill desk consists of an acrylic (plastic) desktop, and has steel gas springs, handles, cables, and aluminum braces and extrusions all of which form the base metal frame. The treadmill desk can be adjusted to an individual’s height and can be used to place books, laptops, tablets and more upon. Company provided information indicates that the metal components (frame) account for 63% of the desk’s composition and that the plastic desktop accounts for 37% of the desk’s composition, while the metal components aggregated cost more than the plastic desktop. In your request, you suggest classification of the Walktoptm Treadmill Desk in subheading 9506.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles and equipment for general physical exercise, gymnastics or athletics; parts and accessories thereof….” CBP has stated that for merchandise to be considered an “accessory,” the item must contribute directly to the effectiveness of the primary article (e.g., facilitate the use or handling of the particular article, widen the range of its uses, or improve its operation). The Walktoptm Treadmill Desk does not contribute directly to the effectiveness of the treadmill, as it does not relate directly to a treadmill’s performance or operation in any way. It is merely used as a desk to allow users to place books, laptops, tablets, and more on it, while running or walking on the treadmill. As such, the Walktoptm Treadmill Desk is not classified in heading 9506, HTSUS. The Walktop Treadmilltm Desk is a composite good composed of metal and plastic. Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 3 (b) provides that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character. Essential character may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. We recognize that the plastic desktop allows for the functionality of the item. Nevertheless, the composition of the metal components and the cost of the metal components far exceeds that of the plastic desktop, and moreover, the treadmill desk has the appearance of a base metal desk (table) with an inserted plastic desktop/tabletop. Accordingly, the essential character is imparted by the base metal frame of the treadmill desk. The applicable subheading for the Walktoptm Treadmill Desk will be 9403.20.0030, HTSUS, which provides for “Other furniture and parts thereof: Other metal furniture: Other: Other.” The rate of duty will be free. 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 Neil H. Levy at E-Mail address [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division