In ruling NY N304446, Customs and Border Protection (CBP) determined the classification a piece of training, conditioning and strength building equipment, called “The Finisher.” It is designed for football training. “The Finisher” is 67.2 inches long, 23.5 inches high, 30 inches wide and weighs 260 pounds and described as a cross between a push sled and a tire flip. It is equipped with handles which allow users to push it like a sled or flip it upside down converting it from a sled, to a wheelbarrow, to a tire flip in seconds. These movements are commonly used in strength conditioning and football training exercises for building power in athletes. Users may attach a harness for speed and resistance training and add additional weight to challenge athletes of all abilities. “The Finisher” is also used in relay competitions and team sled drills. The product will be marketed primarily to football, strength and conditioning coaches, however the training applications of the product extends to many other sports.

CBP determined that the appropriate subheading for “The Finisher” is 9506.91.0030 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.