CLA-2-95:OT:RR:NC:2:224
Mr. Joseph R. Hoffacker
Barthco Trade Consultants
The Navy Yard
5101 S. Broad Street
Philadelphia, PA 19112-1404
RE: The tariff classification of a Badminton Set and a 5 in 1 Game Set from China
Dear Mr. Hoffacker:
In your letter dated November 9, 2007, you requested a tariff classification ruling, on behalf of K.B. Toys of Massachusetts, Inc., your client.
You are requesting the tariff classification on two products: a Badminton Set, item #866900, and a 5 in 1 Game Set, item #390070. The Badminton Set is comprised of the following components: 2 rackets and 2 shuttlecocks packaged and sold in a blister pack. The 5 in 1 Game Set consists of the following: a Badminton Set, a flying disc, a sky catch set, a horse shoe set, and a catch ball packaged and sold in a drawstring storage bag. The samples will be returned, as requested.
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 first product at issue is a Badminton Set, merchandise for which there is no specific provision in the HTSUS. Since it has been determined that the product is a set for tariff purposes, and the headings under which the items may be classified refer to only part of the items in the set, we turn to GRI 3(b) to classify the merchandise. This provides that the badminton set will be classified by the one item that gives the set its essential character, in other words, the set will be dutiable at the rate accorded to the component that imparts the essential character to the set. This office has concluded that the badminton rackets provide the set with its essential character and accordingly, the badminton set is classifiable under heading 9506, HTSUS.
The second product, the 5 in 1 Game Set consists of the outdoor game equipment, and 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… Since the subject 5 in 1 Game Set is 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 set will be classified in the heading’s residual provision, subheading 9506.99.6080, HTSUS.
The applicable subheading for the Badminton Set will be 9506.59.4040,
Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…parts and accessories thereof: other: badminton rackets and parts and accessories thereof…rackets and racket frames. The rate of duty will be 5.6% ad valorem.
The applicable subheading for the 5 in 1 Game Set will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…other: other…other. The rate of duty will be 4% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Wayne Kessler at 646-733-3025.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division