CLA-2-94:RR:NC:SP:233 F84650
Ms. Ann Williams
Tower Group International
205 West Service Road
Champlain, NY 12919
RE: The tariff classification of a “Fishing Chair” from China and Canada.
Dear Ms. Williams:
In your letter dated March 27, 2000, on behalf of Battat Inc., you requested a tariff classification ruling.
The submitted sample is described as a “Fishing Chair” item BB2801. The article consists of a child’s folding chair, umbrella, cup, straw, toy fishing rod and plastic toy fish with a fish net, all packaged in a zippered tote bag.
The folding chair is made of plastic and features armrests with receptacles for placement of the cup and the fishing rod. When folded, a hole at the top of the back of the chair provides a handle for carrying. The umbrella is dedicated for use with the chair and is inserted in a hole on the backside of the chair. The cup is a plastic tumbler with a lid and no handles. The flexible plastic drinking straw is inserted through a hole in the lid. The toy fishing rod measures 16 ½” in length and features a magnet attached to the end of the line. Two plastic toy fish, each measuring 3” X 4 ¾,” contain a magnet in the center of the their mouths. The imitation fish net, 12” in length, is composed of a plastic handle and loop with attached mesh fabric. The net is discernable as a toy for children’s amusement by nature of its awkward construction and size. The tote bag is made of clear PVC (polyvinylchloride) sheeting of 10 mil thickness.
Your sample is being returned as requested.
In your letter, you requested classification of the “Fishing Chair” when imported retail packed as a complete set and when the components are not packaged as a set for retail sale.
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 States (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.
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 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 “Fishing Chair,” when imported retail packed, satisfies all the elements outlined by GRI 3 (b) and is viewed as a set for classification purposes. The essential character of this set is imparted by the chair.
The applicable subheading for the “Fishing Chair” when imported retail packed as a set will be 9401.80.4045, Harmonized Tariff Schedule of the United States (HTS), which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: other seats: of rubber or plastics: other, other. The rate of duty will be free.
The components of the “Fishing Chair,” when imported in bulk, do not meet the definition of a set or composite good as the articles fail to meet criteria (c) in that they are not imported packaged as a set for retail sale. Having failed as a set, the components must be individually classified.
The applicable subheading for the umbrella 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 6.5% ad valorem.
The applicable subheading for the plastic cup will be 3924.10.5000, HTS, which provides for other household articles...of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the straw will be 3917.32.60, HTS, which provides for tubes, pipes and hoses… of plastics… not reinforced or otherwise combined with other materials, without fittings: other. The rate of duty will be 3.1% ad valorem.
The applicable subheading for the toy fishing rod and toy fish net will be 9503.90.0045, HTS, which provides for other toys: other: other toys and models. The rate of duty will be free.
The applicable subheading for the plastic toy fish will be 9503.49.0025, HTS, which provides for toys representing animals or non-human creatures: other: toys. The rate of duty will be free.
The applicable subheading for the tote bag will be 4202.92.4500, HTS, which provides for travel, sports and similar bags, with outer surface of sheeting of plastic or of textile materials, other. The rate of duty will be 20% 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 Lawrence Mushinske at 212-637-7061.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division