CLA-2-95:RR:NC:2:224 K84855
Pamela Pinter
Big Apple Customs Brokers Inc.
151-02 132nd Avenue
Jamaica, NY 11434
RE: The tariff classification of game sets from China.
Dear Ms. Pinter:
In your letter dated March 25, 2004, you requested a tariff classification ruling on behalf of Regent Sports Corp.
The merchandise consists of a “Badminton” set, a “2 Game Combo” combination volleyball and badminton set, and a “5 Game Combo” combination game set containing apparatus to play volleyball, badminton, horseshoes, and backyard tennis. The set also contains a flying disc.
The General Rules of Interpretation (GRIs) taken in order govern classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). GRI 1 provides that classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods, and if the heading and legal notes do not otherwise require, GRIs 2 through 6 are applied taken in order.
In reviewing the headings or subheadings eligible for use in the classification of the “Badminton” set, the “2 Game Combo” set and the “5 Game Combo” set, we note that the components in these sets are classifiable in at least eight different headings or subheadings. There is no specific heading or subheading that refers to any of the three products in their completed form. The subject game sets cannot be classified under GRI 1.
Because each of the subject game products is a set for tariff purposes, and the headings or subheadings under which the various components could be classified refer to only part of the components in each set, we turn to GRI 3(b) to classify the merchandise. GRI 3(b) states, in part, that goods put up in sets for retail sale shall be classified as if consisting of the component that gives them their essential character. In other words, when presented put up together for retail sale, each component of a set, including the set’s carry/storage bag, will be dutiable at the rate accorded to the component of the set that imparts the essential character to the set.
“Essential character” is the attribute which strongly marks or serves to distinguish what an article, or set, is. In considering all the factors that help determine a finding of essential character, we have concluded that in the case of the “Badminton” set the rackets provide the set with its essential character.
Accordingly, the applicable subheading for the “Badminton” set, will be 9506.59.4040, HTSUSA, the provision for articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games***tennis, badminton or similar rackets, whether or not strung; parts and accessories thereof: other: badminton rackets and parts and accessories thereof, rackets and racket frames. The rate of duty will be 5.6 percent ad valorem.
Regarding the “2 Game Combo” set which utilizes elements of both volleyball and badminton, we have determined that the 20’ x 21/2’ sleeve net with telescoping poles, a necessary prerequisite for both the play of volleyball and badminton, provides this combination set with its essential character.
Accordingly, the applicable subheading for the “2 game Combo” set will be 9506.99.6040, HTSUSA, which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games***other: other, nets not elsewhere specified or included. The rate of duty will be 4 percent ad valorem.
The “5 game Combo” set, consisting of a game net, badminton and volleyball equipment in addition to backyard tennis rackets, four horseshoes with ground stakes, and a flying disc, is classified in subheading 9506.99.6080 which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games***other: other, other. The rate of duty is 4 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 Tom McKenna at 646-733-3025.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division