The tariff classification of an exercise bench from China

N344645 January 2, 2025 CLA-2-95:OT:RR:NC:N4:424 CATEGORY:  Classification TARIFF NO.: 9506.91.0030; 9903.88.15 Antonio Aleman OEC Logistics 555 Pierce Road Itasca, IL 60143        RE:      The tariff classification of an exercise bench from China Dear Mr. Aleman: In your letter submitted December 13, 2024, you requested a tariff classification ruling. A photograph and a description of the ZIVA F-I-D exercise bench were received with your inquiry.  The workout bench is adjustable from -10 to +80 degrees to accommodate a wide range of chest, shoulder, back, and core exercises.  It features a high-density foam padded backboard that sits on a solid foundation of steel tubing for safety and stability.  Its dimensions are 53.4” x 20.9” x 18.8” and it weighs 54 lbs.  The applicable subheading for the “ZIVA F-I-D Bench” 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 9506.91.0030, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheadings 9506.91.0030, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.  This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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