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NY D85048

December 1, 1998

CLA-2-95:RR:NC:2:224 D85048


TARIFF NO.: 9506.99.1500; 9506.59.4040

Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Ave.
Philadelphia PA 19153

RE: The tariff classification of various sport kits.

Dear Mr. Hoffacker:

In your letter dated November 19, 1998, you requested a tariff classification ruling on behalf of K.B. Toys.

The merchandise subject of your inquiry consists of:

1. Shuttle Flight Badminton Set - Item #14610 Two rackets and two shuttlecocks
2. Teeball Bat and Ball - Item #1909
69 cm wood bat and ball.
3. 3-PC Baseball Set - item #30102

Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods and if the heading and legal notes do not otherwise require, the remaining GRIs are applied, taken in order.

In considering the classification of the Shuttle Flight Badminton Set, we note that no one heading or subheading in the HTSUSA provides for or fully describes this badminton set. Therefore, the badminton set cannot be classified in accordance with GRI 1. Since the combination is made up of articles which if imported separately would be classifiable under different subheadings, we must refer to GRI 3 to classify this item. In this regard, we note that the individual components, standing alone, are classifiable as follows: the badminton rackets in subheading 9506.59.40, HTSUSA; the badminton shuttlecocks in 9506.99.08, HTSUSA.

Explanatory Note X to GRI 3(b), HTSUSA, which represents the opinion of the international classification experts, provides that merchandise is a set put up for retail sale if: (a) it is composed of at least two different items classifiable in different headings (or subheadings); (b) it consists of items put up together to meet a particular need; and (c) it is put up in a manner suitable for sale directly to users without repacking, in a retail package. Goods classifiable under GRI 3(b) are classified as if they consisted of the component which gives them their essential character, which may be determined by the nature of the component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article.

In this regard the Shuttle Flight Badminton Set is "a set put up for retail sale" because it meets the criteria 1 through 3 listed above. Further, we have considered the relationship of the components, their value, and their significance. In considering all these factors we have concluded that the rackets impart the essential character to the set and therefore the set is classified as if it consisted of the rackets only.

The applicable subheading for the Shuttle Flight Badminton Set, item #14610, will be 9506.59.4040, HTSUSA, 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, badminton rackets and parts and accessories thereof. The duty rate for the set will be 5.6 percent ad valorem.

The Teeball Bat & Ball - item #1909, if in its imported condition is put up in a manner suitable for sale directly to users without repacking in a retail package, is classifiable in subheading 9506.99.1500, HTSUSA, which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports or outdoor games...other, baseball articles and equipment, except balls, and parts and accessories thereof. The rate of duty will be 0.6 percent ad valorem.

Regarding the "3-PC Baseball Set - item #30102," no sample of this item was received here. The item may well be classified as a toy in heading 9503 of the HTSUSA if the components by their non-regulation and flimsy design are meant to be imitations of the real thing and used principally as playthings. On the other hand, if the components, such as a bat and a ball, are reasonable, junior editions of more expensive adult models, they may be classifiable in the appropriate subheadings of heading 9506 as sport equipment.

This ruling is being issued under the provisions of Section 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 212-466-5475.


Robert B. Swierupski
National Commodity

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