CLA-2-95:RR:NC:2:224 C87425
3924.10.5000; 9603.90.8050;
Tammy Locke
Wholesale Supply Company, Inc.
International Dept.
7100 Merchandise Drive
Brentwood TN 37207
RE: The tariff classification of billiard equipment from China.
Dear Ms. Locke:
In your letter dated April 27, 1998, you requested a tariff
classification ruling.
The merchandise is identified as item #269H - 4 Players Combo
Set. The collection consists of billiard accessories including
four 2-pc cue sticks, one set of 2-1/4 pool balls, one 9 inch
table cover, one set tally balls, a wood triangle, one aluminum
bridge, six pieces of billiard chalk, one plastic bottle for
powder, one nine inch brush and one billiard book. The sample
accessories will be returned at your request.
It is your position that the subject item #269H - 4 Players
Combo Set should be classified as a set in subheading
9504.20.8000, Harmonized Tariff Schedule of the United States
(HTS), the provision for other articles, parts and accessories
for billiards, including pocket billiards.
The General Rules of Interpretation (GRI) provide the legally
binding rules of classification under the HTS. GRI 1 provides
that classification is determined first according to the terms of
the headings of the tariff and any relative section or chapter
notes, and then, if necessary, according to the remaining GRIs,
taken in order.
The sample item consists of a number of articles, like cue
sticks, balls, chalk and bridge, that are used in the actual play
of billiards, along with a bottle, a brush and a book. Heading
9504, HTS, provides for articles for billiards. Heading 9603,
HTS, provides for brushes. Heading 3924, HTS, provides for the
plastic bottle. Although there is no sample of it, the "billiard
book" is probably classifiable in Heading 4903. Therefore,
contained in a single retail package are several items that are
classifiable under four separate headings. GRI 3 applies when
goods are classifiable under two or more headings; GRI 3(b)
covers goods put up in sets for retail sale.
The first issue to be considered under GRI 3(b) is whether the
items are put up in a set for retail sale as you contend. 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 pool equipment used to play the game and the book, bottle
and cleaning brush, all packaged together, fail to constitute a
set. These items may meet elements (a) and (c) above but, when
put together, do not meet one particular need or carry out a
specific activity. Whereas the cues, balls, metal bridge, wood
triangle and the chalk compose the instruments actually used in
the play of the game or support the efficacy of the instruments,
the bottle, the brush and the book meet a different need of
storage, cleaning and instruction.
Having failed as a set for tariff purposes, the goods must be
classified separately under GRI 1. Therefore, the billiard
equipment used in the play of the game including the pool cues,
the wood rack, and the pool table cover, as well as the tally
ball set and the bridge hand should be entered under subheading
9504.20.8000, HTS which provides for articles for arcade, table
or parlor games, including pinball machines, bagatelle,
billiards...: articles, parts and accessories for billiards,
including pocket billiards: other, including parts and
accessories. The rate of duty is free.
The applicable subheading for the 2-1/2 inch pool balls will
be 9504.20.2000, HTS, which provides for articles, parts and
accessories for billiards, balls. The rate of duty for this
merchandise is free.
The subheading for the pool cue chalk will be 9504.20.4000,
HTS, which provides for articles, parts and accessories for
billiards, chalk. The rate of duty is free.
The applicable subheading for the plastic bottle will be
3924.10.5000, HTS, which provides for other tableware,
kitchenware, other household articles...of plastics. The rate of
duty will be 3.4 percent ad valorem.
The applicable subheading for the brush will be 9603,
Harmonized Tariff Schedule of the United States (HTS), which
provides for brooms, brushes: other: other. The duty rate will
be 3.4 percent ad valorem.
This ruling is being issued under the provisions of Section
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
212-466-5475.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division