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NY C82446

December 11, 1997

CLA-2-95:RR:NC:2:224 C82446


TARIFF NO.:9506.29.0040; 9004.10.0000; 6505.90.8090; 3924.10.5000; 9503.90.0045

Gail T. Cumins
Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street
New York, NY 10004

RE: The tariff classification of a child's swim set from China.

Dear Ms. Cumins:

In your letter dated December 2, 1997, you requested a tariff classification ruling on behalf of Authentic Fitness.

The child's swim set is identified as "My first Speedo". It consists of juvenile but functional versions of an adjustable plastic/rubber underwater swim mask, a set of adjustable vinyl swim fins, a pair of inflatable arm bands for use as swim aids, plastic sunglasses, a foam billed hat made of 100% nylon woven fabric, a water bottle and a small wooden sailboat.

The General Rules of Interpretation (GRIs) set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes. Goods that cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRI's taken in order.

The "My first Speedo" set is a single retail package containing seven components that are classifiable under five separate headings of the tariff. GRI 3 applies when goods are put up for sale collectively and are classifiable under two or more headings of the tariff; GRI 3(b) covers goods put up in sets for retail sale.

The Explanatory Notes, which represent the official interpretation of the HTSUSA at the international level, for GRI 3(b) define "goods put up in sets for retail sale." Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products 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 repacking.

The components of the "My First Speedo" article fail, in our opinion, to constitute a set for tariff classification purposes. They meet the criteria of elements (a) and (c) but, unlike the sets subject of your cited rulings, the instant components when put together do not share a common specific activity nor do they collectively address one particular need. Their only common association is that they are all intended to help a child have fun in and around the pool. Although also somewhat connected by color scheme, the items do not actually represent a common theme. The functional fins, arm bands and to some degree the mask are swim training aids that contribute to a beginner's confidence and swimming ability while the sunglasses, billed hat and the water bottle address a need for comfort and protection for a child. Each class of articles performs roles independent of the other. Together with the toy sailboat plaything, the items in the "My First Speedo" set do not permit a concurrent or coordinated use. Having failed as a set in accordance with GRI 3(b), these disparate items must be classified separately.

The applicable subheading for the swim mask, fin set and the arm bands will be 9506.29.0040, HTSUSA, which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports...: Water skis, surf boards, sailboards and other water-sport equipment; parts and accessories thereof: Other, Other." The duty rate is 1.9 percent ad valorem.

The subheading for the sunglasses will be 9004.10.0000, HTSUS, which provides for "spectacles, goggles and the like, corrective, protective or other: Sunglasses." The rate of duty will be 4.1 percent ad valorem.

The subheading for the foam billed hat will be 6505.90.8090, HTSUSA, which provides for other hats and other headgear...made up from...other textile fabric...whether or not lined or trimmed;...of man-made fibers, not in part of braid, other. The duty rated is 7.6 percent ad valorem plus $0.21/kg and it is subject quota category 659.

The subheading for the wooden sailboat will be 9503.90.0045, HTSUSA, which provides for other toys;...other, other toys and models. The duty rate is free.

The applicable subheading for the plastic water bottle will be 3924.10.5000, HTSUSA, which provides for other tableware, kitchenware, other household articles...of plastics. The rate of duty will be 3.4 percent ad valorem

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter 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 466-5475.


Robert Swierupski
National Commodity

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