CLA-2-95:RR:NC:2:224 C85565
Kristin A. Dilwirth
Balance Systems Inc.
18645 SW Farmington Rd.
Suite 283
Aloha, OR 97007
RE: The tariff classification of an exercise device from China.
Dear Ms. Dilworth:
In your letter dated March 11, 1998, you requested a tariff
classification ruling.
The merchandise consists of a hand glove, a tubing clasp, an arm
strap and two pieces of resistance tubing which together form a
therapeutic glove product said to "assist in the prevention and
rehabilitation of carpal tunnel syndrome and repetitive stress
injuries of the fingers, hand, wrist and elbow." The device in its
operation offers multiple resistance levels and a variety of
exercises to address musculoskeletal disorders by strengthening the
hand grip, the fingers, wrist, and elbow flexors. This sample will
be returned at your request.
The applicable subheading for the flextend therapeutic glove kit
will be 9506.91.0030, Harmonized Tariff Schedule of the United
States (HTS), which provides for "Articles and equipment for
general physical exercise, gymnastics, athletics, other sports or
outdoor games...: Other: Articles and equipment for general
physical exercise, gymnastic or athletics; parts and accessories."
The duty rate will be 4.6 percent ad valorem.
You also say in your letter that rubber tubing is purchased in
the United States, shipped to China, and included in the Flextend
retail package imported into the United States. Subheading
9801.00.10, HTS, provides for the free entry of products of the
U.S. that have been exported and returned without having been
advance in value or improved in condition by any process of
manufacture or other means while abroad, provided the documentary
requirements of section 10.1, Customs Regulations (19 CFR 10.1),
are met. Operations which either advance the value or improve the
condition of the product while it is abroad render it ineligible
for duty free entry upon return to the U.S. See your nearest port
Import Specialist for further details.
This ruling is being issued under the provisions of Section 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 212-466-5475.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division