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NY J89264

September 25, 2003

CLA-2-95:RR:NC:2:224 J89264


TARIFF NO.: 9506.61.0000; 4202.92.9026

Ms. Jennifer Scott
Expeditors Int’l of Washington, Inc
21318 64th Avenue South
Kent, WA 98032

RE: The tariff classification of a Fetch Tote from China

Dear Ms. Scott:

In your letter dated September 16, 2003, you requested a tariff classification ruling, on behalf of Canine Hardware Inc., your client.

You are requesting the tariff classification on a product that is described as a Fetch Tote, item 02450. The Fetch Tote, designed as a belt pouch (with a plastic clip to attach the pouch to a belt) is constructed of nylon fabric and a heavy mesh construction for the ball holding cup. When retrieving with your pet, the mesh construction allows the wet ball to dry quickly upon return from your pet. The ball is identical to a tennis ball in shape and size, including the napped fabric material used for tennis ball covers. The product is sold and marketed as a set. You are also asking for the tariff classifications for the ball and the tote, if imported separately. Your sample will be returned, as requested.

The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTS) provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 (b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles 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 re-packing. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which 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 article.

The Fetch Tote, item # 02450, is considered a set for tariff classification purposes. The essential character is imparted to the set by the tennis ball portion of the product therefore the article will be classified in Chapter 95 of the HTS as lawn-tennis balls.

The applicable subheading for the Fetch Tote set, item # 02450, and the tennis balls, if imported separately, will be 9506.61.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for balls, other than golf balls and table-tennis balls: lawn-tennis balls. The rate of duty will be free.

The applicable subheading for the tote (belt pouch) portion without the ball will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases, attache cases...holsters and similar containers...: other: with outer surface of sheeting or of textile materials: other...other: of man-made fibers. The rate of duty will be 17.8 % ad valorem.

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 Tom McKenna at 646-733-3025.


Robert B. Swierupski

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