CLA-2-95:RR:NC:2:224 D82763
9004.10.0000; 9506.99.6080
Mark Laumann
Fritz Companies, Inc.
3109 Neil Armstrong Blvd.
Eagan, MN 55121
RE: The tariff classification of a backpack containing knee and
elbow pads, sports gloves, sunglasses and a water bottle
from China, Taiwan, Malaysia or Thailand.
Dear Mr. Laumann:
In your letter dated August 10, 1998, you requested a tariff
classification ruling, on behalf of First Team Sports, Inc., your
client.
You are requesting the tariff classification of an item
packaged for retail sale which is a vinyl backpack, with nylon
straps, containing knee and elbow pads, sports gloves, sunglasses
and a water bottle. The protective gear and the sports gloves
will be used by children while in-line skating. The sunglasses
and the water bottle are also intended for children. The
merchandise is identified as item numbers 704040006 and
704040016.
The General Rules of Interpretation (GRIs) set forth the
legal framework in which merchandise is to be classified under
the Harmonized Tariff Schedule of the United Stated (HTS). GRI 1
requires that classification be determined first according to the
terms of the headings of the tariff and any relative section or
chapter notes. Goods that cannot be classified in accordance
with GRI 1 are to be classified in accordance with subsequent
GRIs taken in order.
The item in question, which you are calling a set, is a
single retail package containing six components that are
classifiable under five separate headings or subheadings of the
tariff. GRI 3 applies when goods are put up for sale
collectively and are classifiable under two or more headings of
the tariff; GRI 3(b) covers goods put up in sets for retail sale.
The Explanatory Notes represent the official interpretation
of the HTS at the international level. Explanatory Note X to GRI
3(b) defines "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 components of item numbers 704040006 and 704040016 fail,
in our opinion, to constitute a set for tariff classification
purposes. They meet the criteria of elements (a) and (c) above,
but their components when put together do not share a common
specific activity, nor do they collectively address one
particular common need. The protective knee and elbow pads
provide the user with protection from injury. The backpack,
sunglasses and water bottle contribute to a different need, that
is, the user's physical comfort while skating. The backpack is a
comfortable item for storage of items while skating, and the
sunglasses reduce the the glare from the sun. The contents of
the water bottle relieve thirst while skating. The gloves
provide style while offering a minimal amount of protection.
Each class of articles performs a role independent of the other.
Having failed as a set in accordance with GRI 3(b), the
components of item numbers 704040006 and 704040016 must be
classified separately.
The applicable subheading for the water bottle will be
3926.90.9880, Harmonized Tariff Schedule of the United States
(HTS), which provides for "Other articles of plastics...Other:
Other...Other." The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the vinyl backpack will be
4202.92.4500, Harmonized Tariff Schedule of the United States
(HTS), which provides for "Trunks, suitcases, vanity
cases...knapsacks and backpacks...With outer surface of sheeting
of plastic or of textile materials: Other." The rate of duty
will be 20 percent ad valorem.
The applicable subheading for the sports gloves will be
6116.93.0800, Harmonized Tariff Schedule of the United States
(HTS), which provides for "Other gloves...all the foregoing
specially designed for use in sports, including ski and
snowmobile gloves, mittens and mitts." The rate of duty will be
4.4 percent ad valorem.
The applicable subheading for the sunglasses will be
9004.10.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for "Spectacles, goggles...Sunglasses."
The rate of duty will be 3 percent ad valorem.
The applicable subheading for the elbow and knee pads 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...parts and accessories
thereof: Other: Other...Other." The rate of duty will be 4.1
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 212-466-5475.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division