CLA-2-95:RR:NC:2:224
Mr. Peter A. Pennesi
V. Alexander & Co., Inc.
6555 Quince Rd.
Suite 201
Memphis, TN 38119
RE: The tariff classification of a Tennis Training System with Tennis Racket from China
Dear Mr. Pennesi:
In your letter dated September 19, 2008, you requested a tariff classification ruling on behalf of Great Southern Corporation.
A sample of the Tennis Training System, product number ES-5000, has been submitted with your inquiry. The product consists of the following components: a 23” tennis racket, a low compression tennis ball with an attached disc, a foam ball with an attached disc, three extra plastic discs for new balls, a tube of adhesive glue, a 10.5’ elastic cord, a snap swivel and a vibration dampener. The elastic cord will be tied to the plastic disc on the foam ball or low compression tennis ball and the other end will be affixed to a tennis racket by attaching the dampener and the snap swivel to the racket. The training system will also be available with 19”, 21” or 25” tennis rackets. The object of the training system is to improve one’s tennis skills by hitting the self-rebounding balls. This training system can be used with any tennis racket and ball. The item is imported fully packaged in a plastic blister pack for retail sale. The sample will be returned as requested.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General rules of Interpretation (GRI’s). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI’s may be applied.
No single heading describes the products at issue. It must now be determined if the tennis training articles are classified as a GRI 3 set. GRI 3 provides for goods that are “prima facie” classifiable under two or more headings. Since the Tennis Training System consists of different components that are classified in different subheadings of the HTSUS and are put up together to carry out a specific activity, GRI 3 is applicable in this case. GRI 3 (b) provides that sets put up for retail sale that are made up of different components shall be classified as if they consisted of the component that gives the whole its essential character. In general, “essential character” has been construed to mean the feature that strongly marks or serves to distinguish the article. In this instance, the essential character of the set is imparted by the tennis racket in the set.
The applicable subheading for the Tennis Training System will be 9506.51.2000, 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…; parts and accessories thereof: Tennis, badminton or similar rackets, whether or not strung; parts and accessories thereof: Lawn-tennis rackets, whether or not strung, and parts and accessories thereof: Rackets, strung.” The rate of duty will be 5.3% 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/.
The submitted sample is not marked with the country of origin. Therefore, if imported as is, the product will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the product would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.”
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 James Forkan at 646-733-3025.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division