CLA-2-95:RR:NC:2:224 H89292
Richard Scarpelli
Regent Sports Corp.
P.O. Box 11357
45 Ranick Road
Hauppauge, NY 11788
RE: The tariff classification of tether tennis, beanbag toss, baseball, flying ring golf and football (in a carry bag) sets from China.
Dear Mr. Scarpelli:
In your letter dated March 1, 2002, you requested a tariff classification ruling.
You are requesting the tariff classification on the complete editions of Tether Tennis (item “A”), Beanbag Toss game (item “B”), Baseball game (item “C”), Backyard Flying Ring Golf Game (item “D”) and Backyard Football game (item “E”) sets. In their imported condition, the games and all their requisites are packed in immediate cardboard containers. Item “E”, the Backyard Football set is packed in its own Polyester carry/storage bag. Tether Tennis is played just like tetherball; the Beanbag Toss game is comprised of a target with mesh pockets that are stretched across a steel pole frame and beanbags are tossed in the pockets to score points. The Baseball game has bases, one foam bat, a fuzzy ball and two catch discs to catch the ball. The Backyard Flying Ring Golf game is comprised of 9 scoring poles with flags, 18 smaller starting flags and 4 flying rings. The rings are tossed onto the scoring flags, and the game is played with the same rules as golf. The last item that is packed in a carry bag is a Backyard Football game. It is set up like a volleyball set, but instead of a net it substitutes a material sleeve with pockets that is stretched across the poles. The set includes two or four mini footballs, and points are scored when a football is thrown into a pocket.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may be applied.
The imported merchandise consists of game equipment and in the case of the backyard football game (Item “E”): a bag for carrying and storing the games. Heading 9506, HTSUS, provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter…” (Emphasis added). Since the subject tether tennis set, beanbag toss set, baseball game set, backyard flying ring golf set and backyard football set are designed principally for outdoor game play, there is no need to go any further than this heading in the tariff for classification of the game merchandise. There is no subheading provision in heading 9506 that specifically addresses or describes the subject merchandise and accordingly the sets can be classified in the heading’s residual provision, subheading 9506.99.6080, HTSUS.
Regarding the bag that will be imported with the backyard football game (Item “E”), certain containers may be classified with the article they are designed to hold, if the requirements of GRI 5 (a) are met. In pertinent part, GRI 5 (a) states that: Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith.
In this case, the bag is shaped to contain the game’s immediate container. The bag is suitable for long-term use in that it is constructed of sturdy textiles and plastic, with a zipper closure. The bag will also be entered only with the articles it is intended to contain and is not sold separately for other uses. We find that these bags are principally or solely used with their stated game contents. It is our determination that the bag meets the requirements of GRI 5 (a), and is classifiable in the game provisions with its contents.
The applicable subheading for the Tether Tennis, Beanbag Toss, Baseball, Backyard Flying Ring Golf game and Backyard Football (packed in its own carry bag) sets will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…Other…Other.” The rate of duty will be 4 % ad valorem.
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 Tom McKenna at 646-733-3025.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division