CLA-2 CO:R:C:F 955854 K
Area Director
U.S. Customs Service
110 S. Fourth Street
Minneapolis, Minnesota 55401
RE: Application For Further Review of Protest No. 3501-93-100290;
Electronic Monitors or Pulse Meters
Dear Sir:
The following is our response to the referral by your
office, dated January 31, 1994, of the request for further review
of the above-referenced protest.
FACTS:
Various consumption entries covering the imported
merchandise were liquidated between March 26, 1993, and May 28,
1993, under the provision for other articles and equipment for
general physical exercise, gymnastics or athletics, parts and
accessories thereof, subheading 9506.91.0030, Harmonized Tariff
Schedule of the Unites States (HTSUS), with duty at the general
rate of 4.64 percent ad valorem. A timely protest was filed on
June 21, 1993, covering seven consumption entries with a request
for reliquidation under the provision for revolution counters,
production counters, odometers, pedometers, and the like, other
than taximeters, subheading 9029.10.8000, HTSUS, free of duty.
The merchandise consists of electronic monitors which after
importation are mounted onto stationary gym equipment (ski-
machines) and are used to measure speed.
ISSUE:
The issue is whether electronic monitors used on stationary
exercise equipment are classified under heading 9209, HTSUS, as
other revolution counters, production counters, odometers,
pedometers, other than taximeters, or under heading 9506, HTSUS,
as parts and accessories of exercise equipment.
-2-
LAW AND ANALYSIS:
Heading 9506, HTSUS, provides for articles and equipment for
general physical exercise, gymnastics, athletics, other sports
(including table-tennis) or outdoor games, not specified or
included elsewhere in this chapter, swimming pools and wading
pools, and parts and accessories thereof. Note 3 to Chapter 95,
HTSUS, states that "parts and accessories which are suitable for
use solely or principally with articles of this chapter are to be
classified with those articles."
Accordingly, parts and accessories like the electronic
monitors that are mounted onto stationary exercise equipment that
are suitable for use solely or principally with articles of
chapter 95, are classifiable in heading 9506 and not in heading
9029.
The issue of whether electronic monitors that are used with
stationary excercise equipment were classifable in heading 9209
or heading 9506, was decided in Headquarters Ruling Letter (HRL)
089891, dated September 15, 1993. In that ruling we held that
treadmill electronic monitors principally used as parts of
stationary treadmills were classified in subheading 9506.91.0030,
HTSUS, as other parts and accessories of articles and equipment
for general physical exercise, gymnastics or athletics. See also
HRL 951012, dated October 18, 1993, which followed HRL 089891.
The protestant cites HRL 087550, dated February 28, 1991,
and New York Ruling Letter (NYRL) 870826, dated February 3, 1992,
to support the position that the merchandise should be classified
in heading 9029. Note that in HRL 089891, dated September 15,
1993, which is incorporated by reference as part of this
decision, we stated that the decision in HRL 087550 no longer
reflected the current view of the Customs Service. The
merchandise in NYRL 870826 concerned an inline skate computer
that was mounted onto a skate shoe to measure the speed, distance
travelled, and the time involved. The computer was not mounted
onto stationary physical exercise equipment.
HOLDING:
Electronic monitors principally used as parts and
accessories that are mounted onto stationary gym equipment to
measure speed, are classifiable under the provision for other
articles and equipment for athletics, for general physical
exercise, gymnastics or athletics; parts and accessories thereof,
in subheading 9506.91.0030, HTSUS, with duty at the general rate
of 4.64 percent ad valorem.
You are directed to deny the protest in full.
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In accordance with Section 3A(11)(b) of Customs Directive
099 3550-065, Revised Protest Directive, dated August 4, 1993, a
copy of this decision attached to Customs Form 19, Notice of
Action, and a copy of HRL 089891, dated September 15, 1993,
attached thereto, should be provided by your office to the
protestant no later than 60 days from the date of this decision
and any reliquidations of entries in accordance with this
decision must be accomplished prior thereto. Sixty days from the
date of this decision the Office of Regulations and Rulings will
take steps to make this 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