CLA-2-95:S:N:N8:224 895730

Ms. Contessa Benefield
Diversified Products
P.O. Box 100
Opelika, AL 36803

RE: The tariff classification of a "Trim Master" skier exercise machine, model number 17-0640, from Taiwan.

Dear Ms. Benefield:

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 2, 1994

DESCRIPTION OF MERCHANDISE : The item is an exercise machine that simulates cross country skiing and has adjustable foot pads and a multi function electronic fitness monitor.

HTS PROVISION : Other articles and equipment for general physical exercise, gymnastics or athletics.

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