The tariff classification of a Practice Yoga Kit, from Hong Kong.

NY J82153 March 11, 2003 CLA-2-95:RR:NC:2:224 J82153 CATEGORY: Classification TARIFF NO.: 9506.91.0030 Mr. Derek DeMeo Expeditors Intl. of Washington, Inc. 1136 South 3600 West Salt Lake City, UT 84104 RE: The tariff classification of a Practice Yoga Kit, from Hong Kong. Dear Mr. DeMeo: In your letter dated March 3, 2003, you requested a tariff classification ruling, on behalf of Hugger Mugger Yoga Products LLC. You are requesting the tariff classification on an item that is described as a Practice Yoga Kit (no style number is indicated) comprised of the following components: a sticky yoga mat, a block, a strap and a Practice Yoga video. The sticky yoga mat is composed of a PVC compound (89%) and a polyester fabric called screm (11%). The block is a yoga practice aid made from foam. The strap is used to increase flexibility by acting as an extension of the arms and legs for certain postures. The strap incorporates hand and foot loops at each end. The Practice Video is a yoga instructional video. You have not requested the return of your sample. The Explanatory Notes to the Harmonized Tariff System 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 two 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 that 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 a constituent material in relation to the use of the article. The Yoga Practice Kit is considered a set for tariff classification purposes. The yoga sticky mat component imparts the essential character to the set, so the set will be classified in accordance with GRI 3 (b). The applicable subheading for the Yoga Practice 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. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division