The tariff classification of a water-volleyball set and a water hockey set from China.

NY H89270 March 15, 2002 CLA-2-95:RR:NC:2:224 H89270 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Richard Scarpelli Regent Sports Corp. P.O. Box 11357 45 Ranick Road Hauppauge, NY 11788 RE: The tariff classification of a water-volleyball set and a water hockey set from China. Dear Mr. Scarpelli: In your letter dated March 1, 2002, you requested a tariff classification ruling. You are requesting the tariff classification on a water-volleyball set and a water hockey set. In their imported condition, the sets and all their requisites are packed in immediate cardboard containers. The water-volleyball set includes an inflatable volleyball and is used like a regular volleyball set except that it is hooked up to a garden hose so that water squirts from the center pole. The water hockey set is inflated and then attached to a garden hose and played in the backyard. Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). 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 GRIs may be applied. The imported merchandise consists of outdoor game equipment. Heading 9506, HTSUS, provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter…” (Emphasis added). Since the subject water-volleyball set and the water hockey set are designed principally for outdoor game play, there is no need to go any further than this heading in the tariff for classification of the game merchandise. There is no subheading provision in heading 9506 that specifically addresses or describes the subject merchandise and accordingly the sets can be classified in the heading’s residual provision, subheading 9506.99.6080, HTSUS. The applicable subheading for the water-volleyball set and the water hockey set will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…Other…Other.” The rate of duty will be 4 % ad valorem. 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division