The tariff classification of a Volleyball and Badminton Set from China

N019687 November 28, 2007 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Mr. Joseph R. Hoffacker Barthco Trade Consultants The Navy Yard 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a Volleyball and Badminton Set from China Dear Mr. Hoffacker: In your letter dated November 9, 2007, you requested a tariff classification ruling, on behalf of K.B. Toys of Massachusetts, Inc., your client. You are requesting the tariff classification on a complete Volleyball and Badminton Set, item #89359. The set is comprised of the following components: 4 rackets, a net and poles, 1 volleyball and 1 pump for inflation of the ball, 3 shuttlecocks, and a carry bag. The sample will be returned, as requested. 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 the game equipment and a bag for carrying and storing the games. 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… Since the subject Badminton Volleyball 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 set will be classified in the heading’s residual provision, subheading 9506.99.6080, HTSUS. Regarding the bag, 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…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 each game set. The bag is suitable for long-term use in that it is sturdily constructed and it has a zipper closure. The bag will also be entered only with the articles it is intended to contain and it is not sold separately for other uses. It is our determination that the bag meets the requirements of GRI 5 (a), and is classifiable in the outdoor game provisions with its contents. The applicable subheading for the Volleyball and Badminton Set will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…other: other…other. The rate of duty will be 4% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Wayne Kessler at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division