CLA-2-95:OT:RR:NC:N4:424
Ms. Belinda Hamilton
Emo Trans Inc.
2940 Hebron Park Drive
Ste. 212
Hebron, KY 41048
RE: The tariff classification of a baseball training set from China
Dear Ms. Hamilton:
In your letter submitted March 21, 2017, you requested a tariff classification ruling.
Photographs and a description of the baseball training set were received with your inquiry. The item consists of a “baseball bat-like” hitting object, 12 training balls, a nylon mesh net measuring approximately 4’ x 6’ and a carrying bag made of a synthetic fabric. The training bat, which comes in three sizes 28”, 31” and 33” depending on the training set selected, is made of die cast aluminum and has a round handle with a flat head. It is designed in this manner to assist in improving bat/swing speed, hand-eye coordination and swing path.
The Explanatory Notes provides guidance in determining what constitutes a “set.” The relevant note states, the term “goods put up in sets for retail sale” shall be taken to mean goods which: consist of at least two different articles that are, prima facie, classifiable in two or more headings; consist of products or articles put up together to meet a particular need or carry out a specific activity; and are put up in a manner suitable for sale directly to users without repacking. In this case, it is our view that the above “set” criteria has been met. First, the subject merchandise consists of at least two different articles which are prima facie classifiable in different headings (i.e., the carrying bag, the bat, balls, and the nylon net. Secondly, in their condition as imported, the items are put up in a manner suitable for sale directly to consumers without repacking and the third criterion, that the goods consist of articles put up together to meet a particular need or carry out a specific activity, is also satisfied. Since the subject merchandise qualifies for treatment as a set, we can turn to GRI 3(b) to classify the merchandise, which states that the set is classified by the item that gives the set its “essential character.” It is the opinion of this office, that due to the fact that this item was principally designed for the purpose of baseball training, the unique “bat-like” object would impart the essential character.
The applicable subheading for the baseball training set will be 9506.99.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sorts (including table-tennis) or outdoor games…Other: Other: Baseball articles and equipment, except balls, and parts and accessories thereof." The rate of duty will be Free.
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 https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division