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NY K88227




August 5, 2004
CLA-2-94:RR:NC:SP:233 K88227

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.61.6030; 9404.90.2000

Mr. Derek DeMeo
Expeditors International of Washington, Inc. 1136 South 3600 West
Salt Lake City, UT 84121

RE: The tariff classification of a meditation bench and a bolster from China.

Dear Mr. DeMeo:

In your letter dated July 14, 2004, on behalf of Hugger Mugger Yoga Products, you requested a tariff classification ruling.

The submitted samples are a meditation bench and a bolster. The meditation bench is made from finished birch plywood. It measures 8”H x 7 ½”W x 18 ½”L and features folding legs for ease of storage and portability. The bench has a one-inch foam cushion that is covered with a durable cotton fabric that can removed for laundering. Included is a drawstring carrying bag with handle that is specifically designed for the bench. The bench is designed to sit on the floor and used for meditation. The bolster is a solid foam core that is wrapped in cotton batting and then entirely covered with cotton. It measures 6” x 12” x 25” and is used to facilitate the practice of yoga. You have also included the Hugger Mugger Spring 2004 catalog for our review.

You have suggested classification of the meditation bench and the bolster under 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.” This office agrees with the classification for the bolster, however, the meditation bench is used for meditation, which is not considered an exercise. Therefore, the bench is not considered exercise equipment.

The applicable subheading for the meditation bench will be 9401.61.6030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Upholstered: Other, Other.” The rate of duty will be free.

The applicable subheading for the bolster will be 9506.91.0030, 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.

Presently, articles classified under subheadings 9401.61.6030 and 9506.91.0030, HTS, are not subject to quota restraints or visa requirements.

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 Lawrence Mushinske at 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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