CLA-2-95:OT:RR:NC:N4:424
Mr. Long Vu
Walgreen Co.
304 Wilmot Road, MS #3163
Deerfield, IL 60015
RE: The tariff classification of a T-Ball set from China
Dear Mr. Vu:
In your letter dated May 7, 2019, you requested a tariff classification ruling.
A sample of the “MLB Foam T-Ball Set,” Walgreens Item Code (WIC) 996030, was submitted with your inquiry. The item is a retail set which includes a disassembled plastic batting tee, a foam bat and a foam ball. The bat is approximately 22” long and the height of the batting tee can be adjusted from 23” to 33”. The plastic batting tee consists of 8 pieces that are easily put together by following the included assembly instructions. The product is principally designed for the utilitarian purpose to improve one’s batting skills. It can be used as an effective learning instrument to develop a beginner’s hitting skills as well as his or hers hand-eye coordination.
This item is considered a set for tariff purposes. Explanatory Note (X) to GRI 3(b) states that for purposes of Rule 3(b) the term "goods put up in sets for retail sale” means goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings (the bat and ball in subheading 9503 and the batting tee in 9506); (b) consist of products or articles 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. GRI 3(b) states in part that goods put up in sets for retail sale, are to be classified as if they consisted of the component which gives them their essential character. This office maintains that the batting tee imparts the essential character of the set.
The applicable subheading for the “MLB Foam T-Ball 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 Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division