United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 HQ Rulings > HQ 958475 - HQ 958870 > HQ 958712

Previous Ruling Next Ruling
HQ 958712




March 25, 1996

CLA-2 RR:TC:MM 958712 RFA

CATEGORY: CLASSIFICATION

TARIFF NO.: 9506.91.00, 9905.95.04

Port Director
U.S. Customs Service
35 West Service Road
Champlain, NY 12919

RE: Internal Advice; Motorized Stair Climbing Exercise Apparatus with Electronic Monitors; Stair Stepper; U.S. Note 1, Subchapter V, Section XXII

Dear Port Director:

This is in reply to your memorandum of November 8, 1995 (CLA-2-95:R: N7:224), requesting our comments concerning an internal advice request submitted by counsel on behalf of Bodyguard Fitness Corporation, involving the tariff classification of exercise apparatus under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise consists of a Bodyguard stair climbing exercise equipment with an electronic monitor (also known as a stair stepper), made in Canada. The stair climbing apparatus contains an "Eddy Current Resistance System", sometimes referred to as an inverse linear motor or an electromagnetic motor. The electromagnetic motor produces the braking resistance during the operation of the stair climbing apparatus. This motor contains 5 series field poles in place, each with the denoted polarity. These field poles form the magnetic circuit parts of the motor. The stair stepper converts electrical energy into mechanical energy through the operation of magnetic resistance applied to the motor's flywheel drive. The motor acts as a source of mechanical energy that imparts motion to the stair climbing apparatus, and also acts as the mechanical resistance to the user's efforts.

ISSUE:

Are the stair climbing exercise apparatus "motorized" for the purposes of duty reduction eligibility under subheading 9905.95.04, HTSUS?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

There is no dispute that the stair climbing apparatus is classifiable under subheading 9506.91.00, HTSUS, which provides for: "[a]rticles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter. . . : [o]ther: [a]rticles and equipment for general physical exercise, gymnastics or athletics. . . ." This provision is subject to U.S. Note 1, Subchapter V, Section XXII, HTSUS, which states that:

This subchapter contains the temporary modifications of the provisions of the tariff schedule established pursuant to the North American Free Trade Agreement. Unless the context otherwise requires, goods originating in the territory of Canada described in the provisions of this subchapter, for which a rate of duty followed by the symbol "(CA)" is herein provided, are subject to duty at the rate set forth in lieu of the rate provided therefor in chapters 1 through 98. No other preferential tariff treatment provided under general note 3(c) to the tariff schedule shall be afforded under the provisions of this subchapter. Unless otherwise provided, the provisions and notes of this subchapter are effective as to such goods, under general note 3(c)(vii) to the tariff schedule, through the close of December 31, 1998, on which date this subchapter shall be deleted from the tariff schedule and shall cease to apply to any goods entered after that date.

Subheading 9905.95.04, HTSUS, provides for: "[g]oods of Canada, under the terms of general note 12 of the tariff schedule: [m]otorized stair climbing exercise apparatus equipped with electronic monitors (provided for in subheading 9506.91.00)", shall have a duty rate of free.

The issue is whether the stair climbing apparatus, containing an inverse linear motor, was "motorized" as required by subheading 9905.95.04, HTSUS. The port believes that it is not "motorized" because: it is not an electric motor; and that the linear motor is no more than an electromagnetic brake.

The Harmonized Commodity Description and Coding System Explanatory Notes (EN) constitute the official interpretation of the HTSUS. While not legally binding or dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 FR 35127, 35128 (August 23, 1989). The term "motorized" is not defined anywhere in the HTSUS or ENs.

In Rico Import Co. v. United States, Slip Op. 92-146, dated August 27, 1992, the court stated that "[i]t is well settled that tariff acts must be construed to carry out the intent of the legislature." See Nippon Kogaku (USA), Inc. v. United States, 69 CCPA 89, 92, 673 F.2d 380, 382 (1982)(citing Sandoz Chem. Works, Inc. v. United States, 43 CCPA 152, 156, C.A.D. 623 (1956)). The first place to look to establish the intent of Congress is the language of the statute itself. Consumer Prod. Safety Comm'n v. GTE Sylvania, Inc., 447 U.S. 102, 108 (1980). The court may resolve ambiguities in the plain language of a statute by resorting to legislative history and other extrinsic sources. Sandoz Chem. Works, 43 CCPA at 156.

A tariff term that is not defined in the HTSUS or in the EN's is construed in accordance with its common and commercial meaning. Nippon Kogaku (USA) Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982). Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources. C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982). The following are definitions of the term "motor":

1. A device, as a machine or engine, that imparts or generates motion. 2. A device that converts a form of energy into mechanical energy, esp. an internal-combustion engin or an arrangement of coils and magnets that converts electric current into mechanical power. 3. A motorized conveyance, esp. a car. Webster's New Riverside Dictionary

Something that imparts motion, especially a contrivance as a steam engine which receives and modifies energy from some natural source in order to utilize it in driving machinery. The Random House College Dictionary, Revised Edition

The stair stepper contains an inverse linear motor containing 5 series field poles in place, each with the denoted polarity. These field poles form the magnetic circuit parts of the motor. The stair stepper converts electrical energy into mechanical energy through the operation of magnetic resistance applied to the motor's flywheel drive. The motor then, is a source of mechanical energy that imparts motion to the stair climbing apparatus and also the mechanical resistance to the user's efforts. Based upon the above information, we believe that the subject stair stepper is "motorized" for the purposes of subheading 9905.95.04, HTSUS, and therefore eligible for duty-free tariff treatment.

HOLDING:

The stair climbing apparatus is classifiable under subheading 9506.91.00, HTSUS, which provides for: "[a]rticles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter. . . : [o]ther: [a]rticles and equipment for general physical exercise, gymnastics or athletics. . . ." The column one, general rate of duty is 4.6 percent ad valorem. Because the subject merchandise is "motorized", it is eligible for duty-free tariff treatment under subheading 9905.95.04, HTSUS.

Please advise the internal advice applicant of this decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS and the public via the Diskette Subscription Service, Freedom of Information Act and other public access channels.

Sincerely,

John Durant, Director
Tariff Classification Appeals

Previous Ruling Next Ruling

See also: