N294055 N2 Ruling Active

The tariff classification of an exercise bicycle from China.

Issued February 27, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9506.91.0010

Headings: 9506

Product description

The item is an unassembled aluminum framed exercise machine with adjustable seat and handlebars. The rider presses the pedals and a carbon fiber reinforced belt system turns a stationary wheel. Resistance can be increased to require a greater force to be exerted on the pedals. Under General Rule of Interpretation (GRI) 2 (a), Harmonized Tariff Schedule of the United States (HTSUS), any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.

CBP rationale

The applicable subheading for the exercise bicycle will be 9506.91.0010 HTSUS, which provides Harmonized Tariff Schedule of the United States (HTS), which provides for articles and equipment for general physical exercise, gymnastics or athletics; parts and accessories thereof, exercise cycles.

Full text

N294055 February 27, 2018 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.91.0010 Mr. Gregory Stenger United Parcel Service 2031 South Centennial Aiken, SC 29803 RE: The tariff classification of an exercise bicycle from China. Dear Mr. Stenger: In your letter submitted February 2, 2018, you requested a tariff classification ruling on behalf of Core Health & Fitness LLC. Photographs and a description of the exercise bicycle, item number 6063-T5, were received with your inquiry. The item is an unassembled aluminum framed exercise machine with adjustable seat and handlebars. The rider presses the pedals and a carbon fiber reinforced belt system turns a stationary wheel. Resistance can be increased to require a greater force to be exerted on the pedals. Under General Rule of Interpretation (GRI) 2 (a), Harmonized Tariff Schedule of the United States (HTSUS), any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled. The applicable subheading for the exercise bicycle will be 9506.91.0010 HTSUS, which provides Harmonized Tariff Schedule of the United States (HTS), which provides for articles and equipment for general physical exercise, gymnastics or athletics; parts and accessories thereof, exercise cycles. The general rate of duty will be 4.6 percent 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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