CLA-2-95:OT:RR:NC:N4:424
Ms. Britta Pedersen
Performance Physiques
3608 Lorimar Lane
Encinitas, CA 92024
RE: The tariff classification of performance training bands and carry bag from China
Dear Ms. Pedersen:
In your letter submitted April 24, 2018, you requested a tariff classification ruling.
A sample and product description of the “P2 Performance Bands” were received with your inquiry. The item consists of a set of five resistance training bands made of latex contained within one small zippered carrying bag. The bands include one blue band measuring approximately 500 mm in circumference x 50 mm in width x 0.5 in thickness, two grey bands measuring approximately 500 x 50 x 0.7 mm and 600 x 100 x 0.9 mm and two black bands measuring approximately 500 x 50 x 1 mm and 600 x 100 x 1.2 mm. The bag is composed of 65% polyester and 35% jute and measures approximately 17 cm (L) x 12 cm (H) x 6 cm (W). It contains the “P2 performance bands” logo written on it along with the email address of the company. The resistance bands are used to improve muscle tone in arms, legs, back and buttocks.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The P2 bands and carrying pouch consist of multiple articles classifiable under separate headings, are packaged for retail sale and all of the components of the kit carry out a specific activity. This kit therefore meets the term “goods put up in sets for retail sale”. This office finds that the latex bands confer the essential character of the set.
The applicable subheading for the resistance bands and carrying pouch will be 9506.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; parts and accessories thereof: Other: 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.
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 https://hts.usitc.gov/current.
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 Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division