CLA-2-95:RR:NC:2:224 D85048
Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Ave.
Philadelphia PA 19153
RE: The tariff classification of various sport kits.
Dear Mr. Hoffacker:
In your letter dated November 19, 1998, you requested a tariff
classification ruling on behalf of K.B. Toys.
The merchandise subject of your inquiry consists of:
1. Shuttle Flight Badminton Set - Item #14610
Two rackets and two shuttlecocks
2. Teeball Bat and Ball - Item #1909
69 cm wood bat and ball.
3. 3-PC Baseball Set - item #30102
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is governed by
the General Rules of Interpretation (GRIs) taken in order. GRI 1
provides that the 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, the
remaining GRIs are applied, taken in order.
In considering the classification of the Shuttle Flight
Badminton Set, we note that no one heading or subheading in the
HTSUSA provides for or fully describes this badminton set.
Therefore, the badminton set cannot be classified in accordance
with GRI 1. Since the combination is made up of articles which
if imported separately would be classifiable under different
subheadings, we must refer to GRI 3 to classify this item. In
this regard, we note that the individual components, standing
alone, are classifiable as follows: the badminton rackets in
subheading 9506.59.40, HTSUSA; the badminton shuttlecocks in
9506.99.08, HTSUSA.
Explanatory Note X to GRI 3(b), HTSUSA, which represents the
opinion of the international classification experts, provides
that merchandise is a set put up for retail sale if: (a) it is
composed of at least two different items classifiable in
different headings (or subheadings); (b) it consists of items put
up together to meet a particular need; and (c) it is put up in a
manner suitable for sale directly to users without repacking, in
a retail package. Goods classifiable under GRI 3(b) are
classified as if they consisted of the component which gives them
their essential character, which may be determined by the nature
of the component, its bulk, quantity, weight or value, or by the
role of a constituent material in relation to the use of the
article.
In this regard the Shuttle Flight Badminton Set is "a set put
up for retail sale" because it meets the criteria 1 through 3
listed above. Further, we have considered the relationship of the
components, their value, and their significance. In considering
all these factors we have concluded that the rackets impart the
essential character to the set and therefore the set is
classified as if it consisted of the rackets only.
The applicable subheading for the Shuttle Flight Badminton Set,
item #14610, will be 9506.59.4040, HTSUSA, which provides for
articles and equipment for general physical exercise, gymnastics,
athletics, other sports or outdoor games...tennis, badminton or
similar rackets, whether or not strung; parts and accessories
thereof: other, badminton rackets and parts and accessories
thereof. The duty rate for the set will be 5.6 percent ad
valorem.
The Teeball Bat & Ball - item #1909, if in its imported
condition is put up in a manner suitable for sale directly to
users without repacking in a retail package, is classifiable in
subheading 9506.99.1500, HTSUSA, which provides for articles and
equipment for general physical exercise, gymnastics, athletics,
other sports or outdoor games...other, baseball articles and
equipment, except balls, and parts and accessories thereof. The
rate of duty will be 0.6 percent ad valorem.
Regarding the "3-PC Baseball Set - item #30102," no sample of
this item was received here. The item may well be classified as a
toy in heading 9503 of the HTSUSA if the components by their non-regulation and flimsy design are meant to be imitations of the
real thing and used principally as playthings. On the other hand,
if the components, such as a bat and a ball, are reasonable,
junior editions of more expensive adult models, they may be
classifiable in the appropriate subheadings of heading 9506 as
sport equipment.
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