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NY I83700

July 2, 2002

CLA-2-90:RR:NC:MM:114 I83700


TARIFF NO.: 9004.10.0000

Ms. Jenny Davenport
Classification Specialist
Wal*Mart Stores, Inc.
Wal-Mart Logistics
Mail Stop #0410-L-32
601 N. Walton
Bentonville, Ark. 72716-0410

RE: The tariff classification of Camouflage Shooting Glass from Taiwan

Dear Ms. Davenport:

In your letter dated June 13, 2002, you requested a tariff classification ruling on the Camouflage Shooting Glass from Taiwan. A sample of the Camouflage Shooting Glass was furnished with your request for a ruling.

The submitted sample is identified in your letter as the Camouflage Shooting Glass, item number SS5656. The sample is described on the printed paper insert as the Sport Shades Shooting Glass with interchangeable lenses. The shooting glass is packaged together with three additional lenses, a cotton lanyard for wearing the shooting glass around the neck, a textile cleaning cloth, and a case designed to hold the shooting glass. The submitted shooting glass has a polyvinyl chloride (PVC) frame with a camouflage design, a nosepiece and gray polycarbonate lenses. The three additional lenses are yellow, clear and red. You have indicated that the carrying case is composed of PVC and is lined with a textile material. The shooting glass, three additional lenses, lanyard, cleaning cloth and carrying case are packed in a blister display pack ready for retail sale.

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 (HTS). 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 Camouflage Shooting Glass, consisting of the shooting glass, three additional lenses, lanyard, cleaning cloth and carrying case, is a single retail package containing articles that are classifiable under more than two separate headings or subheadings of the tariff. The Explanatory Notes represent the official interpretation of the HTS at the international level. 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. Explanatory Note X to GRI 3(b) defines “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 subject articles, in our opinion, meet the criteria for sets as the terms are defined in the cited Explanatory Notes. For the purposes of the HTS, the shooting glass, three additional lenses, lanyard, cleaning cloth and carrying case constitute a set. Having determined that the items constitute a set for tariff classification purposes, we must decide the essential character. According to the Explanatory Notes to GRI 3(b), essential character may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods. The shooting glass imparts the essential character of the set. Therefore, the set is classified as the shooting glass is classified in heading 9004, HTS.

The applicable subheading for the Camouflage Shooting Glass will be 9004.10.0000, HTS, which provides for spectacles, goggles, and the like, corrective, protective or other; sunglasses. The rate of duty will be 2 percent ad valorem.

Your sample is being returned as requested.

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 Barbara Kiefer at 646-733-3019.


Robert B. Swierupski

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