The tariff classification of soccer equipment from China.

NY G87586 March 1, 2001 CLA-2-95:RR:NC:2:224 G87586 CATEGORY: Classification TARIFF NO.: 9506.62.4080; 9506.99.2000; 3926.90.9890; 4202.92.3031 Christy Miller Nike, Inc. One Bowerman Drive Beaverton OR 97005-6453 RE: The tariff classification of soccer equipment from China. Dear Ms. Miller: In your letter dated February 5, 2001, you requested a tariff classification ruling. The merchandise is identified as Nike Style #SE0003, Soccer Junior Pro Pack. It is sold as a starter pack containing components for the beginner soccer player. It consists of a PVC soccer ball, two protective shinguards, and several plastic field markers cones. These components will be packaged for retail sale with a fiber mesh bag in which the player can carry his gear. The carrying bag is a generic rucksack that measures 17 inches in height by 14 inches in width and is composed of man-made textile materials. The bag features a drawstring closure with straps that enable the bag to be carried as a backpack or a shoulder bag. A sample of the goods will be returned at your request. The General Rules of Interpretation (GRI) govern classification of goods under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). GRI 1 provides that classification shall be determined according to the terms of the headings and relative section or chapter notes. Where goods cannot be classified solely on the basis of GRI 1, the remaining GRIs will be applied, in the order of their appearance. There is no one heading that describes the Soccer Junior Pro Pack. Therefore, consideration must be given to each component of the pack. The kit consists of a soccer ball which is classifiable under the heading which provides for sport balls (heading 9506, HTSUSA); protective shin pads classifiable under the heading which provides for soccer equipment (heading 9506, HTSUSA); plastic field markers which are classifiable under the heading which describes articles of plastic (heading 3926, HTSUSA); and a man-made fiber mesh carry bag which is classifiable under the heading providing for travel and sport bags (heading 4202, HTSUSA). GRI 3 provides, in pertinent part: When by application of Rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (b) Mixtures, composite goods consisting of different materials or made of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character. The Explanatory Notes to GRI 3(b) provide in pertinent part that: For the purposes of this Rule, composite goods made up of different components shall be taken to mean not only those in which the components are attached to each other to form a practically inseparable whole but also those with separable components, provided these components are adapted one to the other and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts. In this instance, the man-made fiber mesh carry bag is in the nature of a durable tote bag for carrying various personal effects. The bag is capable of significant uses other than to hold or carry the subject soccer gear. Since it is not specially shaped or fitted to hold the subject contents, it can be sold as an independent product in its own right for carrying various other personal effects (as would a back pack, fanny bag, or shoulder bag). Consequently, the carrying bag and the soccer gear do not comprise a composite article within the intent of GRI 3(b), HTSUSA. Each component of the Soccer Junior pro Pack must be classified separately. As the man-made fiber mesh bag cannot be classified with its contents, it must be classified under the heading that most specifically describes it. Therefore, it is classifiable in heading 4202. HTSUSA, which provides in pertinent part for travel, sports and similar bags. The applicable subheading for the soccer ball will be 9506.62, 4080, HTSUSA, the provision for articles and equipment for general physical exercise, gymnastics, athletics, other sports or outdoor games…balls, other than golf balls and table-tennis balls: inflatable balls: footballs and soccer balls. The rate of duty will be free. The applicable subheading for the soccer protective shin pads will be 9506.99.2000, HTSUSA, the provision for football, soccer and polo articles and equipment, except balls, and parts and accessories thereof. The rate of duty is free. The subheading for the plastic field marker cones will be 3926.90.9890, HTSUSA, the provision for other articles of plastic, other. The rate of duty is 5.3 percent ad valorem. The applicable subheading for the rucksack bag is 4202.92.3031, HTSUSA, the provision for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The duty rate will be 18.3 percent ad valorem. Items classified under HTSUSA subheading 4202.92.3031 fall within textile category designation 670. Based upon international textile trade agreements products of China are subject to the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. 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 212.637.7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division