CLA-2-95:S:N:N8:224 884291

Mr. Warren E. Coe
Amway Corporation
7575 Fulton Street East
Ada, Michigan 49355-0001

RE: The tariff classification of aerobic exercise equipment from Taiwan.

Dear Mr. Coe:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : March 23, 1993

DESCRIPTION OF MERCHANDISE : Item number Z0354 is an aerobic step platform measuring 31 1/2 inches by 15 3/4 inches by 6 inches. The item is composed of plastic and includes two adjustment blocks to increase the height of the platform. Item number X7001 is a hydraulic operated mini stepper composed of metal with rubber pedals. The unit is operated by stepping on the pedals which cause the pedals to alternately rise and fall. Both items are principally used as equipment for physical exercise. HTS PROVISION : Gymnasium or other exercise articles or equipment.

HTS SUBHEADING : 9506.91.0030

RATE OF DUTY : 4.64 percent ad valorem

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport