CLA-2-63:RR:NC:N3:351 K87585
Michael Brown
Import Operations Manager
TLR International Trade Services
P.O. Box 30419
Portland, OR 97294
RE: The tariff classification of a beach umbrella, a woven beach bag, and a beach throw from China
Dear Mr. Brown:
In your letter dated July 6, 2004, you requested a tariff classification ruling on behalf of Shedrain Corporation of Portland, Oregon.
The submitted sample, identified as a “Beach Survival Kit,” consists of a beach umbrella, a woven beach bag, and a beach throw, all packaged in a single carry bag.
The beach umbrella is constructed of woven polyester fabric and features a two-piece, metal telescoping shaft. It comes in a carry bag that is made of the same fabric and mesh and that features a shoulder strap and pockets for the beach bag and throw.
The beach bag, constructed of the same woven polyester fabric, measures approximately 24”W x 22”H x 4”D. One side of the bag is a mesh fabric. The bag also features fabric carrying straps and an interior wall pocket.
The mat is a woven polyester beach throw of the same fabric, hemmed on all four sides, that measures approximately 43” x 70”.
It is the opinion of this office that this is not a set for tariff purposes. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States Annotated (HTS) at the international level, state in Note X to Rule 3(b) that the term "goods put up in sets for retail sale" means goods which:
(a) consist of at least two different articles which are, prima facie, classifiable in different headings;
(b) consist of products or articles 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 set fulfills the requirements of (a) and (c) above, but we believe that it fails (b). The function of each part does not join that of the others in a way that might be interpreted as meeting a particular need or carrying out a specific activity. The umbrella, for instance, may be used without the throw. The beach bag may be used by itself. The needs and activities are entirely independent of each other. This set is a collection of related items, but is not a set for tariff purposes; therefore, each item will be separately classified.
The applicable subheading for the beach umbrella with the umbrella carrying bag will be 6601.10.0000, HTS, which provides for umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas, and similar umbrellas): garden or similar umbrellas. The rate of duty will be Free.
The applicable subheading for the beach bag will be 4202.92.3031, HTS, which provides for travel, sports, and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The rate of duty will be 17.6 percent ad valorem.
HTS 4202.92.3031 falls within textile category 670. Based upon international textile trade agreements, products of China in category 670 are not subject to quota or the requirement of a visa.
The applicable subheading for the mat will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The rate of duty will be 7 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 Mitchel Bayer at 646-733-3102.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division