CLA-2-95:RR:NC:2:224 K82852

Ms. Rosaria D’Angelo
BAX Global
896 Frelinghuysen Ave
Newark, NJ 07114

RE: The tariff classification of Upper Body Power Cords from Taiwan

Dear Ms. D’Angelo:

In your letter dated January 26, 2004, you requested a tariff classification ruling, on behalf of Tristar Products.

You are requesting the tariff classification on an item that is described as a part for the Lateral Thigh Trainer. The part is called an Upper Body Power Cord. The product enables the user to bring the upper body into the workout to strengthen the benefits of the Lateral Thigh Trainer. The correct classification will be in Chapter 95 of the HTS as parts of other exercise equipment. Illustrations were submitted, in lieu of samples.

The applicable subheading for the Upper Body Power Cords, no item number is shown, will be 9506.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for articles and equipment for general physical exercise, gymnastics, or athletics; parts and accessories thereof: other. The rate of duty will be 4.6 % 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