CLA-2 CO:R:C:F 951012 AJS/EAB
District Director
U.S. Customs Service
P.O. Box 789
Great Falls, MT 59401
Re: Protest 3303-91-100023; electronic monitor for exercise
treadmill; subheadings 8535.90.00, 8537.10.00; HR 089891
Dear Sir:
Protest for further review 3303-91-100023, dated April 4,
1991, was filed against the tariff classification of "Fox III
electronics for exerciser machine": within subheading 8535.90.00,
Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
The subject articles are electronic consoles or monitors for
exercise treadmills. Consisting of printed circuit board
assemblies and a liquid crystal display device in a plastic
housing, they control the speed and angle of the treadmills and
display the hypothetical distance travelled, time elapsed, average
user's pulse rate and average calories expended.
ISSUE:
Whether the electronic monitors are classifiable within
subheading 9506.91.00, HTSUS, which provides for parts and
accessories of exercise articles and equipment; or subheading
8535.90.00, HTSUS, which provides for electrical apparatus for
switching or protecting electrical circuits, or for making
connections to or in electrical circuits (for example, switches,
fuses, lightning arresters, voltage limiters, surge suppressors,
plugs, junction boxes), for a voltage exceeding 1000 V; or
subheading 8537.10.00, HTSUS, which provides for "[b]oards, panels
. . . and other bases, equipped with two or more apparatus of
heading 8535 or 8536, for electric control or the distribution of
electricity . . . for a voltage not exceeding 1000 V."
LAW AND ANALYSIS:
In HRL 089891 (September 15, 1993) (copy enclosed), Customs
addressed the classification of similar electronic monitors which
were used to monitor and display the speed, time, distance, caloric
expenditure and pulse rate in exercise treadmills. We ruled that
these types of devices are classifiable within subheading
9506.91.00, HTSUS, which provides for parts and accessories of
exercise equipment. The subject monitors are also used to adjust
the speed and angle of the treadmills, as well as to display the
hypothetical distance travelled, time elapsed, average user's pulse
rate and average calories expended. Accordingly, the subject
monitors are also classifiable within subheading 9506.91.00, HTSUS.
Classification of the subject monitors within either heading
8535 or 8537 was not specifically discussed in HRL 089891.
However, the monitors do not satisfy the terms of either of these
headings. They are not used merely to switch, protect or make a
connection in electrical circuits nor for electric control or the
distribution of electricity. As discussed previously, the monitors
are solely or principally used to display and adjust a variety of
functions on an exercise treadmill. As such, they are classifiable
within subheading 9506.91.00, HTSUS.
HOLDING:
The subject electronic monitors for exercise treadmills are
properly classifiable within subheading 9506.91.00, HTSUS, which
provides for parts and accessories of exercise equipment. You
should allow the protest in full.
A copy of this decision should be attached to the Customs Form
19 and provided to the protestant as a part of the notice of action
on the protest.
In accordance with Section 3A(11)(b) of Customs Directive 099
3550-065, dated August 3, 1993, Subject: Revised Protest Directive,
this decision, with enclosure, should be mailed by your office to
the protestant no later than 60 days from the date of this letter.
Any reliquidation of the entry in accordance with the decision must
be accomplished prior to mailing of the 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, Lexis, Freedom of Information Act and other
public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division