CLA-2-84:OT:RR:NC:N1:104
Krisanne Fischer
Geodis
5101 South Broad Street
Philadelphia, PA 19112
RE: The tariff classification of a whole-body vibration plate machine from China
Dear Ms. Fischer:
In your letter dated July 21, 2021, you requested a tariff classification ruling on behalf of your client, QVC Inc.
The FITNATION Rock N Fit, item number F14219, is a whole-body vibration plate with a removable seat and it is used for seated and standing exercises. The product has 10 vibration settings, a control panel, two resistance bands, a remote control, a power cord, and 2 AAA batteries. It measures 24” x 14.5” x 5.5”, weighs 21.9 lbs. and supports up to 330 lbs.
The applicable subheading for the FITNATION Rock N Fit, item number F14219, will be 8479.89.9499, 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.
Products of China classified under subheading 8479.89.9499, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8479.89.9499, HTSUS, listed above. See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 the 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 Denise Hopkins at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division