CLA-2-95:RR:NC:2:224 I82223
Steve Enderson
W.J. Byrnes & Co.
100 Rollins Road
Millbrae CA 94030
RE: The tariff classification of a powered muscle stimulator from Ireland and Mexico.
Dear Mr. Enderson:
In your letter dated May 7, 2002, you requested a tariff classification ruling on behalf of Slendertone Distribution Inc.
The merchandise is described as the Slendertone Flex™. It is a battery operated muscle stimulation system specifically designed, it is claimed, to electronically stimulate and improve the tone, strength and firmness of the abdominal muscles. The Slendertone Flex™ consists of an electronic stimulator module that generates the electronic stimulation signals, and an abdominal electrode belt that connects the signals from the stimulator to the skin electrodes located in the inner surface of the belt. The unit comes with an instruction manual, a set of AAA batteries, and a carry pouch. The sample is being returned at your request.
Unlike the merchandise subject of the Customs ruling referenced in your inquiry, the primary purpose of the subject muscle stimulator is said to be the exercise of the abdominal muscles. Accordingly, the applicable subheading for the Slendertone Flex™ will be 9506.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for “[a]rticles and equipment for general physical exercise, gymnastics or athletics; parts and accessories thereof.” The rate of duty will be 4.6 percent ad valorem.
This ruling is being issued under the provisions of Part 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 646-733-3025.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division