CLA-2-85:OT:RR:NC:1:108
Ms. Barbara Moore
The Janel Group of New York, Inc.
150-14 132nd Avenue
Jamaica, NY 11434
RE: The tariff classification of a body-makeover program from China.
Dear Ms. Moore:
In your letter dated September 2, 2009, on behalf of Zina International LLC, you requested a tariff classification ruling. The samples are being returned as requested.
The subject merchandise, which is known as Michael Thurmond’s Six Week Body Makeover, is
a customized body-makeover program through proper exercising and eating. The samples under consideration, which make up this program, are three instructional body-makeover DVDs (digital video discs) with three related sound-reproducing CDs, an exercise band, an anchor strap, an unfinished book, several soft-cover books, and various printed materials.
The submitted printed materials consist of a printed instruction sheet, printed advertising trade material, cellophane-wrapped printed recipe cards, and four packages of cellophane-wrapped printed pages. The four packages of printed pages are to be inserted into the book to make up the complete instruction program. The cellophane-wrapped printed pages include tabbed index cards, customized menu eating plans, customized body sculpting plans, and body blueprint cards for use with the makeover program. The unfinished book has front and back vinyl covers with paperboard inserts and incorporates a three-ring spine. The exterior cover of the book is printed with the title of the program, Michael Thurmond’s SIX WEEK BODY Makeover TM. The interior cover of the book has three attached plastic see-through slots to insert the designated body sculpting plan. The finished book measures approximately 7 inches x 1 ½ inches x 9 inches. There are three available books for the program, which are entitled Makeover America Cookbook (a spiral-bound, soft-cover book), Infinite Menu Planner (a spiral-bound, soft-cover book), and Restaurant Companion (a bound, soft-cover book). The Six Week Body Makeover has two Quick Start Program catalogs to provide information on weight loss and to explain the “body blueprint” concept of the makeover program. There are printed advertising and trade material in the form of membership flyers and ordering cards that come with the package. The printed instruction sheet is for the proper use of the exercise band with the anchor strap.
Although all these items are sold together as this body-makeover program, they are not considered to be a set for tariff classification purposes.
The applicable subheading for the unfinished book, the printed pages, and the soft-cover books will be 4901.99.0093, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other: Other: Other: Other: containing 49 or more pages each (excluding covers). The rate of duty will be Free.
The applicable subheading for the advertising catalogs and material will be 4911.10.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter, including printed pictures and photographs: Trade advertising material, commercial catalogs and the like: Other. The rate of duty will be Free.
The applicable subheading for the printed recipe cards and instruction sheet will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter, including printed pictures and photographs: Other: Other: Other: Printed on paper in whole or in part by a lithographic process. The rate of duty will be Free.
The applicable subheading for the anchor strap will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.
The applicable subheading for the CDs will be 8523.40.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37: Optical media: Recorded optical media: For reproducing sound only. The rate of duty will be Free.
The applicable subheading for the DVDs will be 8523.40.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37: Optical media: Recorded optical media: Other: Other. The rate of duty will be 2.7 percent ad valorem.
The applicable subheading for the exercise band will be 9506.91.0030, HTSUS, which provides for Other: Articles and equipment for general physical exercise, gymnastics or athletics; parts and accessories thereof...Other. The rate of duty will be 4.6 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Lisa Cariello at (646) 733-3014.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division