The tariff classification of a Backyard Obstacle Course from China.

NY H89291 March 14, 2002 CLA-2-95:RR:NC:2:224 H89291 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 Backyard Obstacle Course from China. Dear Mr. Scarpelli: In your letter dated March 5, 2002, you requested a tariff classification ruling. You are requesting the tariff classification on a Backyard Obstacle Course. In its imported condition, the set and all its requisites are packed in an immediate cardboard container. The set includes everything needed to set up a backyard obstacle course. The parts of the set include: a high step challenge, a slalom course, a high jump, a crawl underneath challenge, a start/finish line, a stopwatch and first, second and third place ribbons. The backyard obstacle course is imported and sold as a complete set. The set has a distinctive, custom shaped carry/storage bag specially made for this backyard obstacle course. This bag is not interchangeable with any other set in our line. 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 and a bag for carrying or storing the game. 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 backyard obstacle course set is 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. Regarding the bag that will be imported with the backyard obstacle course, certain containers may be classified with the article they are designed to hold, if the requirements of GRI 5 (a) are met. In pertinent part, GRI 5 (a) states that: Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. In this case, the bag is shaped to contain the game’s immediate container. The bag is suitable for long-term use in that it is constructed of sturdy textiles and plastic, with a zipper closure. The bag will also be entered only with the articles it is intended to contain and is not sold separately for other uses. We find that these bags are principally or solely used with their stated game contents. It is our determination that the bag meets the requirements of GRI 5 (a), and is classifiable in the game provisions with its contents. The applicable subheading for the Backyard Obstacle Course 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