CLA-2-65:RR:NC:3:353 D82764
Mr. Mark Laumann
First Team Sports, Inc.
3109 Neil Armstrong Blvd.
Eagan, MN 55121
RE: The tariff classification of a protective helmet, sunglasses
and a water bottle from China, Taiwan, Malaysia or Thailand.
Dear Mr. Laumann:
In your letter dated September 21, 1998 you requested a
tariff classification ruling.
The submitted sample, Sports Kids Multi Pack consists of a
protective helmet, sunglasses and a water bottle used by children
in the sport of biking, skating, or skateboarding. The helmet
consists of Polyvinyl chloride (PVC) and is designed with foam
plastic strips on the inside and a textile chin strap. The sun
glasses and water bottle is of a plastic material.
GRI 3(a) requires goods to be classified under the heading
that provides the most specific description. However, this rule
does not apply when two or more headings each refer to only one
of the constituent articles which comprise "goods put up in sets
for retail sale." In such circumstances, the competing headings
are to be regarded as equally specific in relation to those
goods. Therefore, the classification of articles under GRI 3(a)
will depend upon whether they constitute "goods put up in sets
for retail sale." Initially, these articles appear to be "goods
put up in sets for retail sale." However, they fail to meet one
of the three elements used in the Explanatory Notes (Harmonized
Commodity Description and Coding System), Volume 1, pages 4 and
5, to explain that phrase. Although the helmet, sunglasses and
water bottle are packaged together for retail sale, and are prima
facie classifiable in two or more headings, they are not products
or articles put up together to meet a particular need or carry
out a specific activity and are therefore classified separately.
The applicable subheading for the helmet will be
6506.10.6045, Harmonized Tariff Schedule of the United States
(HTS), which provides for "Other headgear, whether or not lined
or trimmed: Safety headgear: Other, Other: Other." The rate of
duty will be 0.5% ad valorem.
The applicable subheading for the sunglasses will be
9004.10.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for "Spectacles, goggles and the like,
corrective, protective or other: Sunglasses." The rate of duty
will be 3% ad valorem.
The applicable subheading for the water bottle will be
3926.90.9880, Harmonized Tariff Schedule of the United States
(HTS), which provides for "Other articles of plastics and
articles of other materials of headings 3901 to 3914: Other:
Other." The rate of duty will be 5.3% 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 Kenneth
Reidlinger at 212-466-5881.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division