The tariff classification of a game set from China.

NY K85067 April 30, 2004 CLA-2-95:RR:NC:2:224 K84855 CATEGORY: Classification TARIFF NO.: 9506.99.6080 Pamela Pinter Big Apple Customs Brokers Inc. 151-02 132nd Avenue Jamaica, NY 11434 RE: The tariff classification of a game set from China. Dear Ms. Pinter: In your letter dated March 25, 2004, you requested a tariff classification ruling on behalf of Regent Sports Corp. The merchandise consists of a “Picnic Pack” set containing apparatus to play outdoor games of tug-of-war, kickball, flying disc, backyard baseball, and spoon race. The General Rules of Interpretation (GRIs) taken in order govern classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). GRI 1 provides that classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods, and if the heading and legal notes do not otherwise require, GRIs 2 through 6 are applied taken in order. In reviewing the headings or subheadings eligible for use in the classification of the various components of the “Picnic Pack” set, we note that these components are classifiable in at least five different headings or subheadings of the tariff schedules. There is no specific heading or subheading that refers to the product in its completed form. The subject outdoor game set cannot be classified under GRI 1. Because the “Picnic Pack” game set is a set for tariff purposes, and the headings or subheadings under which the various components could be classified refer to only part of the components in the set, we turn to GRI 3(b) to classify the merchandise. GRI 3(b) states, in part, that goods put up in sets for retail sale shall be classified as if consisting of the component that gives them their essential character. In other words, when presented put up together for retail sale, each component of a set, including a set’s carry/storage bag, will be dutiable at the rate accorded to the component of the set that imparts the essential character to the set. “Essential character” is the attribute which strongly marks or serves to distinguish what an article, or set, is. In considering all the factors that help determine a finding of essential character, we have concluded that the “Picnic Pack” set consists of various game play components of equal merit and no one component can be said to provide the set with its essential character. Because GRI 3(b) is not applicable GRI 3(c) must be applied. Under GRI 3(c), goods that cannot be classified by reference to GRI 3(b) shall be classified under the heading or subheading that occurs last in numerical order among those which equally merit consideration. Accordingly, by virtue of GRI 3(c), the applicable subheading for the “Picnic Pack” set, will be 9506.99.6080, HTSUSA, the provision for articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games***other: other: other, other. The rate of duty will be 4 percent 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