The tariff classification of a Yoga/Stretching Kit and a mesh carry bag from China.

NY G88039 March 23, 2001 CLA-2-95:RR:NC:2:224 G88039 CATEGORY: Classification TARIFF NO.: 9506.91.0030; 4202.92.3031 Christy Miller Nike, Inc. One Bowerman Drive Beaverton, OR 97005-6453 RE: The tariff classification of a Yoga/Stretching Kit and a mesh carry bag from China. Dear Ms. Miller: In your letter dated February 28, 2001, you requested a tariff classification ruling. You are requesting the tariff classification on a Yoga/Stretching Kit, style number FE0031 and a carry bag. The Yoga/Stretching Kit is comprised of a stretching mat, two foam blocks and a cotton strap. The yoga kit is accompanied by a mesh man-made fiber drawstring bag that is designed to carry the kit back and forth to a work-out, but may have other uses, as well. The sample will be returned, as requested. The General Rules of Interpretation (GRI’s) govern classification of goods under the Harmonized Tariff of the United States (HTSUSA). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Where goods cannot be classified solely on the basis of GRI 1, the remaining GRI’s will be applied, in order of their appearance. There is no one heading that describes the Yoga/Stretching Kit in a mesh carry bag. Therefore, consideration must be given to each component. The Yoga/Stretching Kit is classifiable under the heading that provides for exercise equipment (heading 9506, HTSUSA); and the man–made fiber mesh drawstring bag 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 affected 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 drawstring bag is in the nature of a durable bag for carrying various personal effects. The bag is capable of significant uses other than to hold or carry exercise equipment. 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, a fanny pack, or a shoulder bag). Consequently, the carrying bag and the exercise equipment do not comprise a composite article within the intent of GRI 3 (b), HTSUSA. Each component must be classified separately. The applicable subheading for the Yoga/Stretching Kit will be 9506.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other: Articles and equipment for general physical exercise, gymnastics or athletics; parts and accessories thereof...Other.” The rate of duty will be 4.6 % ad valorem. The applicable subheading for the man-made fiber mesh bag will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The rate of duty will be 18.3 % ad valorem. Items classified under HTSUSA subheading 4202.92.3031 fall within textile category designation 670. Based upon international trade agreements products of China are subject to quota and 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, the visa and quota requirements applicable to the subject merchandise may be affected and should be verified at the time of shipment. 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 212-637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division