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NY J86682





July 17, 2003

CLA-2-95:RR:NC:2:224 J86682

CATEGORY: CLASSIFICATION

TARIFF NO.: 9506.91.0030

Ms. Jennifer Scott
Expeditors Int’l of Washington, Inc.
21318 64th Ave South
Kent, WA 98032

RE: The tariff classification of exercise equipment from Taiwan

Dear Ms. Scott:

In your letter dated July 3, 2003, you requested a tariff classification ruling, on behalf of Expectations LLC, your client.

You are requesting the tariff classification on two exercise devices that are described as follows: the DEX (decompression and extension) Inversion Machine and the Stretch Toner. The DEX Inversion Machine places users in a body position relevant to gravity to maximize muscle performance during inverted back extensions. The Stretch Toner is designed for easy, safe and effective stretching. The mechanical advantage of the stretch toner helps to adjust the intensity of the stretching exercises safely. The proper classification for the two exercise devices will be in Chapter 95 of the HTS as other exercise equipment. Catalog pages were provided, in lieu of samples.

In reference to the requested 9402.90.0020 HTS classification for the Inversion Machine, the product is not considered medical furniture in Chapter 94 because it is not used to equip a hospital or similar facility.

The applicable subheading for the DEX Inversion Machine and the Stretch Toner will be 9506.91.0030, 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: other. The rate of duty will be 4.6 % ad valorem.

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 Tom McKenna at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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