N360081

N360081 April 14, 2026 CLA-2-84:OT:RR:NC:N2:212 CATEGORY: Classification TARIFF NO.: 8471.41.0150 Eric Rock Rock Trade Law LLC 134 N LaSalle St., Ste 1800 Chicago, IL 60602 RE: The tariff classification of fitness tablet consoles from China and Taiwan Dear Mr. Rock: In your letter dated March 26, 2026, you requested a tariff classification ruling on behalf of your clients, Johnson Health Tech North America, Inc. and Johnson Health Tech Trading, Inc. There are five items at issue with this request, which are all identified as tablet consoles specifically designed for incorporation into exercise equipment, such as treadmills or elliptical machines. The consoles are individually identified as follows: Matrix Fitness Touch Console Matrix Fitness Touch XL Console Matrix Fitness Onyx Console Matrix Fitness CXV Console Vision Fitness Entertainment Console The five consoles are virtually identical in function and construction and consist of a capacitive touchscreen LCD display ranging from 16” to 32” depending on the device within which it will be incorporated. The consoles are designed as fully functioning tablets, operating on the Android Operating System (OS), and are used to control and operate the specific exercise equipment to which it is attached. The user may connect to entertainment, social media, facility communications, and other applications via the App Store. These products are not intended to be detached once installed onto the exercise equipment. In your request, you suggest that the correct classification for the five consoles should be under 8471.41.0150, Harmonized Tariff Schedule of the United States (HTSUS). As these devices are freely programmable and are substantially similar to those represented in New York Ruling Letter N296923, we agree. The applicable subheading for all five models (Matrix Fitness Touch Console, Matrix Fitness Touch XL Console, Matrix Fitness Onyx Console, Matrix Fitness CXV Console, and Vision Fitness Entertainment Console) will be 8471.41.0150, HTSUS, which provides for Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included: Other automatic data processing machines: Comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined: Other.” The general rate of duty will be Free. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Luke LePage at luke.lepage@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division

set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Luke LePage at luke.lepage@cbp.dhs.gov. 
Sincerely,
 (for) James P. Forkan Director National Commodity Specialist Division