The tariff classification of racket sports kits from China.

NY I82622 June 13, 2002 CLA-2-95:RR:NC:2:224 I82622 CATEGORY: Classification TARIFF NO.: 9506.51.2000; 9506.59.8020 Jenny Davenport Wal-Mart Stores, Inc. Mail Stop #0410 – L - 32 601 N. Walton Bentonville AK 72716-0410 RE: The tariff classification of racket sports kits from China. Dear Ms. Davenport: In your letter dated May 17, 2002, you requested a tariff classification ruling. Two racket assortments have been submitted with your inquiry. Stock # SS-1936 is described as a Racquetball Starter Kit and consists of a metal racquetball racket with a PVC cover designed to fit over the racket head. The kit also contains one eye guard made of UV Polycarbonate lens and a plastic case containing two practice racquetballs. These components are in plastic clamshell packing. Stock # SS-0938 is identified as a Junior Tennis Racket Set. This set consists of two tennis rackets, two tennis balls and PVC carry bag with handle that covers the racket frames and extends to the neck of the racket handles. Both of the submitted sample products will be returned at your request. The Racquetball Starter Kit consists of different components that are classified in different subheadings of the Harmonized Tariff Schedule of the United States (HTS). Under the General Rules of Interpretation (GRI) of the HTS, it is, at times, necessary to decide the classification of a combination of components based on a determination of which component imparts the essential character to that combination or set of goods. In this case, the racket component imparts the essential character and the Racquetball Starter Kit will be classified as if it consisted of the racket only. The applicable subheading for the Racquetball Starter Kit, stock # SS-1936, will be 9506.59.8020, HTS, which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports or outdoor games…Tennis, badminton or similar rackets, whether or not strung; parts and accessories thereof: Other, Other, Racquetball rackets.” The rate of duty will be 4 percent ad valorem. The essential character of the multi-component Junior Tennis Racket Set is imparted by the tennis rackets. Accordingly, the applicable subheading for the set, stock# SS-0938, will be 9506.51.2000, HTS, which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports or outdoor games…Tennis, badminton or similar rackets, whether or not strung; parts and accessories thereof: Lawn-tennis rackets, whether or not strung, and parts and accessories thereof: Rackets, strung.” The rate of duty will be 5.3 percent 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