CLA-2-84:OT:RR:NC:1:104
Mr. Chris Varlas
V. Alexander & Co. Inc.
6555 Quince Road
Suite 201
Memphis, TN 38119
RE: The tariff classification of a 3G Cardio Vibration Machine from China
Dear Mr. Varlas:
In your letter dated January 11, 2011, on behalf of your client 3G Cardio LLC, you requested a tariff classification ruling.
The 3G Cardio Vibration Machine is also called the 3G Accelerated Vibration Training or “AVT™” Machine. While the machine comes in various sizes and models, the basic function remains the same, i.e., vibration is used to provide health benefits and exercise to the consumer. The mechanical device itself, not the user, produces the vibration motion needed to stimulate the muscles. Accelerated Vibration Training (AVT™) is a new approach to fitness where one stands on a vibration plate to do strengthening exercises. AVT™ is said to provide a whole body vibration fitness program that offers dramatic and faster results than traditional fitness training machines.
The 3G Cardio AVT™ Vibration Machine comes with a state of the art electronic display, 24 pre-set programs and 3 custom designed vibration exercise programs which allow the user to access a wide variety of stretching, strengthening and massage programs. It features an oversized vibration platform for standing and lying exercises without being restricted or crowded and adjustable frequency speeds up to 50Hz. The vibration machine comes standard with an embedded Premium High Fatigue SOFT AVT™ Surface so a person can have a fixed, comfortable surface on which to stand, sit, or lie. A removable 10mm Dampening mat is also included along with a set of Adjustable Resistance Straps with AVT Performance Handles.
In your ruling request you suggested that the 3G Cardio Vibration Machine be classified under subheading 9019.10.2034, Harmonized Tariff Schedule of the United States (HTSUS), as massage apparatus. The information that you supplied refers to Vibration Training and, in the first of the Product Specifications/Features, states “A machine, an exercise that builds lots of muscles with little work.” Unlike all the examples in the Harmonized System Explanatory Note II to 9019, it is not designed to come into contact with the muscles, joints, etc which it is intended to stretch, soothe, etc. Rather the device causes vibration more generally, which is claimed to make exercising more beneficial in increasing muscle mass, etc. Classification in 9019.10.20 does not apply.
The applicable subheading for the 3G Cardio Vibration Machine will be 8479.89.9899, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other: Other: Other. The rate of duty will be 2.5% 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 Patricia O’Donnell at (646) 733-3011.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division