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NY E88021




October 12, 1999

CLA-2-95:RR:NC:2:224 E88021

CATEGORY: CLASSIFICATION

TARIFF NO.: 8524.32.0000; 4911.91.2040; 6217.10.9530; 3406.00.0000

Tim Irwin
Innovative USA
100 First Stamford Place
Stamford CT 06902

RE: The tariff classification of a "Yoga in a Box" from China and Taiwan.

Dear Mr. Irwin:

In your letter dated September 27, 1999, you requested a tariff classification ruling.

The merchandise, identified as "Yoga in a Box," consists of a kit with two audio compact discs, a set of printed cards, a belt of polypropylene webbing, a candle, incense and incense holder. All the components are said to create a home yoga practice. For example, one audio disc contains yoga instruction and the flash cards illustrate correct posture and proper body alignment.

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 GRIs taken in order.

The "Yoga in a Box" kit is a single retail package containing six components that are classifiable under at least five separate headings of the tariff. GRI 3 applies when goods are put up for sale collectively but 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 "Yoga in a Box" fail, in our opinion, to constitute a set for tariff classification purposes. They meet the criteria of elements (a) and (c) but 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 primarily for use during a home Yoga session. While the flash cards and the compact discs may be inextricably involved with the activity of yoga, the other components perform independent roles. Their utility is not limited to yoga activity. Having failed as a set in accordance with GRI 3(b), these disparate items must be classified separately.

The applicable subheading for the compact discs will be 8524.32.0000, HTSUSA, which provides for “Records, tapes and other recorded media for sound or other similarly recorded phenomena: Discs for laser reading systems: For reproducing sound only.” The rate of duty is free.

The subheading for the flash cards will be 4911.91.2040, HTSUSA, which provides for “printed pictures, designs and photographslithographs on paper or paperboard: not over 0.51 mm in thicknessother than posters.” The rate of duty will be 6.6 cents per kilogram.

The subheading for the 1?" diameter tea light candle will be 3406.00.0000, HTSUSA, which provides for “Candles, tapers and the like.” You indicate the candle is a product of China. The Department of Commerce has determined that tea light candles such as your sample are within the scope of the Anti Dumping Order A-570-504 on petroleum wax candles from China. As such, the candle is subject to the anti dumping duty of 54.21 percent ad valorem.

The subheading for the 100% woven polypropylene fabric belt will be subheading 6217.10.9530, HTSUSA, which provides for “Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other: Other: Of man-made fibers.” The rate of duty will be 15 percent ad valorem. The textile category designation is 659.

Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements that are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

Regarding the tariff classification of the incense and incense holder components, Customs needs the chemical breakdown of the incense, that is, the percent by weight of each component comprising the incense used in the subject yoga kit. We accordingly reserve judgement on the classification of the incense and incense holder.

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 (212) 637-7015.

Sincerely,

Robert Swierupski
Director,
National Commodity

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