The tariff classification of an inflatable play article from China.

NY H80112 April 20, 2001 CLA-2-95:RR:NC:2:224 G80112 CATEGORY: Classification TARIFF NO.: 9506.99.5500 Pilar Dorfman E. Besler & Company P.O. Box 66361 Chicago IL 60666-0361 RE: The tariff classification of an inflatable play article from China. Dear Mr. Dorfman: In your letter dated April 3, 2001, you requested on behalf of LTD Commodities Inc. a tariff classification ruling on a product identified as 100-Ball Pit & Pool In One. A sample of the merchandise will be returned at your request. The merchandise consists of an 8-gauge PVC inflatable pen or enclosure measuring 42 inches square by nine inches in height. The inflatable pen serves as a nine-inch deep wading pool. Alternatively, the product comes with a removable netting dome, 100 plastic 2¼ inch balls and connecting gear to create a domed ball pit 42 inches square by 42 inches in height. 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 Annotated (HTSUSA). 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. The 100-Ball Pit & Pool In One article, as the name implies, is a combination article. It can be configured into two disparate play activities that are prima facie classifiable under two separate headings of the tariff. When configured as a domed ball pit the article meets the definition of a toy described in heading 9503 of the HTSUSA; as a nine inch deep water-filled wading pool, the article is provided for in heading 9506, HTSUSA. Since no single heading sufficiently describes the whole product in issue, classification cannot be determined by reference to GRI 1, HTSUSA. GRI 3 applies when multifunctional goods are put up for sale collectively but are prima facie classifiable under two or more headings of the tariff. GRI 3(b) covers composite goods or goods put up in sets for retail sale. GRI 3(b) provides that composite goods made up of different components shall be classified as if they consisted of the component which gives them their essential character. In general, “essential character” has been construed to mean the attribute that strongly marks or serves to distinguish the article. In this case, the essential character of the inflatable pit is not readily apparent. It is our belief that the essential character of the product is not distinguished by either the wading pool component or by the toy ball pit feature; the two activities play a more or less equal role in relation to the concept and use of the combination article. When the component which gives the product its essential character cannot be determined, classification is determined by way of GRI 3(c) which directs that when goods cannot be classified by reference to GRI 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. The heading which occurs last in numerical order of the two competing headings is 9506, HTSUSA. Accordingly, the 100-Ball Pit & Pool In One consisting of a wading pool and domed ball pit is classifiable in subheading 9506.99.5500, HTSUSA, which provides for swimming pools and wading pools and parts and accessories thereof. The rate of duty is 5.3 percent ad valorem. This ruling is being issued under the provisions of Section 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 Tom McKenna at 212.637.7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division