CLA-2-95:RR:NC:SP:225 E83239
9506.62.8060; 8414.20.0000; 3926.90.9880;
4202.92.4500
Ms. Pamela Pinter
Big Apple Customs Brokers, Inc.
151-02 132nd Avenue
Jamaica, N.Y. 11434
RE: The tariff classification of backpacks filled with equipment for outdoor activities from China
Dear Ms. Pinter:
In your letter dated June 4, 1999 you requested a tariff classification ruling on behalf of Regent Sports Corporation.
The submitted products are backpacks filled with assorted toys, games and outdoor equipment. Your samples will be returned per your request.
The “Cooler Back Pack,” model 11007, consists of two separate storage compartments. The upper half is of a knit manmade textile mesh. The lower half is composed of an exterior surface of compact plastics, which is backed with a manmade woven fabric. The lower half has a middle layer of ¼” styrofoam plastics and an inner polyvinyl chloride (PVC) backing. The internal seams are covered with PVC sheeting and sewn. The lower portion has a zippered lid, which serves, as the bottom of the upper storage area. The shoulder straps are of woven textile materials.
Packaged inside the “Cooler Back Pack” are: “Magic Mitts” and “Razz Paddles” consisting of two paddles and a ball in each set; “Lawn Toss” which is recognized as an outdoor game where plastic, weighted, darts are thrown into the center of a hollow ring; “Splat Ball,” a 3” soft foam ball made to resemble a baseball; “Splat Ball” designed in a football shape measuring 7” in length; “Flying Disc” which is a plastic disc designed to be tossed in the air; “Pump & Needle” which is a hand operated pump for inflating play balls; a “Playground Ball” measuring 10” in diameter that is constructed for outdoor use; and a plastic water bottle with a pop-up valve spout.
The “Action Game Backpack,” model 11004, has one large storage area and a mesh drink bottle holder sewn to the front panel. The upper portion is of a knit mesh fabric and the lower portion is of a compact PVC sheeting exterior surface with fabric backing. The shoulder straps are of woven textile materials.
Both backpacks have an outer surface equally of textile materials and of PVC sheeting.
Components within the “Action Game Backpack” are: “Magic Mitts” and “Razz Paddles” consisting of two paddles and a ball in each set; “Jai Lite” which includes two plastic catching implements and a plastic ball; “Flying Disc,” a plastic disc designed to be tossed in the air; a game of “Horseshoes” consisting of plastic horseshoes and stakes for inserting into the ground; and a plastic water bottle with a pop-up valve spout
The General Rules of Interpretation (GRI's) govern classification of goods in the HTSUSA. GRI 1 requires that classification be determined first according to the terms of the headings and relative chapter or section notes.
The Explanatory Notes, which represent the official interpretation of the HTS at the international level, for GRI 3(b) define "goods put up in sets for retail sale." Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking.
The individual backpacks and their contents do not constitute a set for classification purposes because they fail to meet criteria b described above. The components, as a whole, do not share a common specific activity nor do they collectively address one particular need. In fact, there are numerous separate activities contained within each backpack. Therefore, each item in the retail package is separately classifiable for both products.
The backpacks and their contents are classified as follows:
The applicable subheading for the “Splat Balls” (baseball and football) and flying discs will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. The rate of duty will be free.
The applicable subheading for the “Magic Mitts,” “Razz Paddles” and “Jai Lite” will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty will be free.
The applicable subheading for the “Lawn Toss” and “Horseshoes” components 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 duty rate will be 4 percent ad valorem.
The applicable subheading for the 10” diameter playground ball will be 9506.62.8060, HTSUSA, which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports...or outdoor games... balls, other than golf balls and table-tennis balls: inflatable balls: other, other. The rate of duty will be 4.8 percent ad valorem.
The applicable subheading for the hand operated air pump will be 8414.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for air or vacuum pumps, hand-operated. The rate of duty will be 3.7 percent ad valorem.
The applicable subheading for the water bottles will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the backpacks, models 11004 and 11007, will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic or of textile materials, other. The rate of duty will be 20 percent 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 Alice J. Wong at 212-637-7028.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division