N293340 N2 Ruling Active

The tariff classification of an exercise roller from China

Issued February 7, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9506.91.0030

Headings: 9506

Product description

The item is a solid foam roller to be used for stretching during and after exercising. It is approximately 12” long and 5.5” in diameter. There are illustrations on the packaging showing various exercises that can be done with the item which include placing the object under the thighs or the small of the back while rolling back and forth thereby relieving any tightness in the muscles.

CBP rationale

The applicable subheading for the exercise roller 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

N293340 February 7, 2018 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.91.0030 Ms. Cheryl Barnes Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072  RE: The tariff classification of an exercise roller from China Dear Ms. Barnes: In your letter submitted January 10, 2018, you requested a tariff classification ruling. A sample and product description of the exercise roller, SKU# 20790101, were received with your inquiry. The item is a solid foam roller to be used for stretching during and after exercising. It is approximately 12” long and 5.5” in diameter. There are illustrations on the packaging showing various exercises that can be done with the item which include placing the object under the thighs or the small of the back while rolling back and forth thereby relieving any tightness in the muscles. The applicable subheading for the exercise roller 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 https://hts.usitc.gov/current. 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 Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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