The tariff classification of a swim set from China.

NY I88518 November 22, 2002 CLA-2-95:RR:NC:2:224 I88518 CATEGORY: Classification TARIFF NO.: 9506.29.0040; 9004.90.0000; 4202.92.3031; 3926.90.9880 Mr. Joseph R. Hoffacker Barthco Trade Consultants 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a swim set from China. Dear Mr. Hoffacker: In your letter dated November 15, 2002, you requested a tariff classification ruling, on behalf of K.B. Toys of Massachusetts, your client. You are requesting the tariff classification on an item that is described as a swim set. The item consists of the following: swim goggles, swim mask, snorkel, a knitted fabric storage bag, a molded plastic swim box and ear plugs. Since the floating swim box is not essential to snorkeling or swimming (it holds valuables while one is swimming), the entire product is classified according to its individual components, and not as a set. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 (b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of 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 re-packing. The product, the so called swim set, is not considered a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately. The applicable subheading for the mask and snorkel, and the ear plugs portions of the whole item (stock # 6 ) will be 9506.29.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for water skis, surf boards, sailboards and other water sport equipment; parts and accessories thereof: other…other. The rate of duty will be free. The applicable subheading for the goggles portion of the swim items package will be 9004.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for spectacles, goggles and the like, corrective, protective or other: other. The rate of duty will be 2.5 % ad valorem. The applicable subheading for the floating swim box part of the swim items package will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other: other…other. The rate of duty will be 5.3 % ad valorem. The applicable subheading for the storage bag part of the swim items package, if constructed of nylon (no fabric content is stated), will be 4202.92.3031, which provides for travel, sports and similar bags: with outer surface of textile materials: other…other: of man-made fibers: other. The rate of duty will be 18.1 % 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 646-733-7025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division