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NY J87836




August 27, 2003

CLA-2-95:RR:NC:2:224 J87836

CATEGORY: CLASSIFICATION

TARIFF NO.: 9506.91.0030

Ms. Jennifer Scott
Expeditors International of Washington, Inc 21318 64th Avenue South
Kent, WA 98032

RE: The tariff classification of a back stretching device from China.

Dear Ms. Scott:

In your letter dated July 28, 2003, you requested a tariff classification ruling, on behalf of Expectations LLC, your client.

You are requesting the tariff classification on an item that is identified as the Lynx Portable Back Stretcher, item # LX-1001. The article offers a compact solution for stretching, relaxing and decompressing the body. With the ankles secured in the foot supports, applying firm pressure to the leverage handles results in a great stretch. You have suggested 9402.90.0020 as the correct classification, however the portable back stretcher is not furniture of a type specifically designed for medical, surgical, dental or veterinary use. The back stretcher is designed for use in the home, rather than in a supervised medical setting. The proper classification will be in Chapter 95 of the HTS as other exercise equipment. Illustrations were provided, in lieu of a sample.

The applicable subheading for the Lynx Portable Back Stretcher, item # LX-1001, will be 9506.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for 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.

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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