CLA-2-95:OT:RR:NC:2:224
Ms. Maureen Ford
Toys “R” Us, Inc.
One Geoffrey Way
Wayne, NJ 07470-2030
RE: The tariff classification of a 5 Game Combo, a Bocce Set, and a Tennis Set from China
Dear Ms. Ford:
In your letter dated September 24, 2007, you requested a tariff classification ruling.
You are requesting the tariff classification on three different products. The first product is a 5 Game Combo, item 765234 that includes equipment to play volleyball, badminton, horseshoes, shuttle flight, and flying discs in a storage bag. The second item, #765235, is a Bocce Set comprised of 8 bocce balls stored in a carry case. The third unit of merchandise is a Tennis Set, item 765236, with the following components: 2 tennis rackets, a tennis ball, a net, and a net stand packed in a carry bag.
The General Rules of Interpretation (GRIs) taken in order govern classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS). GRI 1 provides that 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, GRIs 2 through 6 are applied taken in order.
In reviewing the headings or subheadings eligible for use in the classification of the 5 Game Combo, the Bocce Set, and the Tennis Set, this office notes that the components in these sets are classifiable in several different headings or subheadings. There is no specific heading or subheading that refers to any of the three products in their completed form. The subject outdoor game sets cannot be classified under GRI 1.
Because each of the subject game products is a set for tariff purposes, and the headings or subheadings under which the various components could be classified refer to only part of the components of each set, we must turn to GRI 3(b) to classify the merchandise. GRI 3(b) states, in part, that goods put up in sets for retail sale shall be classified as if consisting of the component that gives them their essential character. In other words, when presented put up together for retail sale, each component of a set, including the set’s carry/storage bag, will be dutiable at the rate accorded to the component of the set that imparts the essential character to the set.
“Essential character” is the attribute which strongly marks or serves to distinguish what an article, or set, is. In considering all the factors that help determine a finding of essential character, this office has concluded that in the case of the Tennis Set the rackets provide the set with its essential character. Additionally, in the case of the Bocce Set the balls provide the set with its essential character.
In the case of the 5 Game Combo, it is impossible to determine the essential character of the set, therefore GRI 3 (c) would be applicable. Under GRI 3 (c), goods that cannot be classified by reference to GRI 3 (b) shall be classified under the heading or subheading that occurs last in numerical order among those which equally merit consideration.
The applicable subheading for the Tennis Set will be 9506.59.8060, 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…tennis, badminton or similar rackets, whether or not strung; parts and accessories thereof: other: other, other, including parts and accessories. The rate of duty will be 4% ad valorem.
The applicable subheading for the Bocce Set will be 9506.69.6020, 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…balls, other than golf balls and table-tennis balls: other: other. The rate of duty will be 4.9% ad valorem.
The applicable subheading for the 5 Game Combo 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