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 > 2004 NY Rulings > NY K82278 - NY K82386 > NY K82380

Previous Ruling Next Ruling
NY K82380




February 5, 2004
CLA-2-95:RR:NC:2:224 K82380

CATEGORY: CLASSIFICATION

TARIFF NO.: 9506.62.8060

Derek DeMeo
Expeditors International
1136 South 3600 West
Salt lake City, UT 84104

RE: The tariff classification of a Pilates Practice Kit from China and Taiwan.

Dear Mr. DeMeo:

In your letter dated January 5, 2004, you requested a tariff classification ruling on behalf of Hugger Mugger Yoga Products LLC.

The merchandise under consideration is a Pilates Practice Kit sold under the name “Pilates Basics.” The kit is used in a Pilates exercise program.

Included in the kit are five components. The Pilates Mini Ball kit consists of an instructional video and an inflatable rubber ball used in Pilates exercises. The Mat Bag is made from 100 percent nylon and is used to carry and store a Pilates mat. The Tapas Harness is a yoga practice aid made from 100 percent cotton webbing. The harness helps increase flexibility. With hand and foot loops on either end, it acts as an extension of the arms and legs for certain postures. The Duralite Block is a foam yoga practice aid. It can be used to ground a hand in standing poses, to sit on in various seated poses, and to stand for hamstring poses. Finally, the Wood Block shares many of the same functions as the foam block. All the components will be combined and shipped as a kit, put up in a manner suitable for sale directly to users without repackaging. A submitted sample of this kit will be returned at your request.

Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states, in part, that for legal proposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6. GRI 3(b) states, in part, that goods put up in sets for retail sale (“sets”) shall be classified as if consisting of the component which gives them their essential character.

To qualify as a set for tariff purposes, relevant Harmonized System notes for GRI 3(b) list three requirements: (1) there must be at least two articles which are, prima facie, classifiable in different headings; (2) the components must be put up together to meet a particular need or carry out a specific activity; and (3) the components must be put up in a manner suitable for sale directly to users without repacking.

We are of the opinion that the subject Pilates Practice Kit is a set for tariff purposes. The individual components of the kit are, prima facie, classifiable in different headings of the HTSUS. The various items contribute to the specific activity of mind/body exercise and are intended to be used together for that purpose. Finally, we assume that the good is put up in a manner suitable for sale directly to users. Because the rubber inflatable ball is the most significant component in the use of the kit, we conclude that it imparts the essential character of the good.

Under the authority of GRI 3(b), the Pilates Practice Kit is provided for in heading 9506. It is classifiable in subheading 9506.62.8060, HTSUS, which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports or outdoor gamesballs, other than golf balls and table-tennis balls: inflatable balls: other, other. The rate of duty will be 4.8 percent 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,

Previous Ruling Next Ruling

See also: