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NY 807113




March 11, 1995

CLA-2-95:S:N:N8:224 807113

CATEGORY: CLASSIFICATION

TARIFF NO.: 9506.99.6080

Barbara J. Clausen
Tower Group Int'l, Inc.
205 West Service Road
Champlain, NY 12919-0218

RE: The tariff classification of a "Kick the Can" game kit from Canada.

Dear Ms. Clausen:

In your letter dated February 14, 1995 you requested a tariff classification ruling on behalf of Somerville House.

The article under consideration is a child's game kit described as "Kick the Can." It consists of a tin can manufactured and printed in Canada, which contains two pieces of 7/8 inch diameter sidewalk chalk, one net bag containing 12 glass marbles, one rubber play ball and an elastic yoki jumping rope all manufactured in Taiwan, and a "Kick the Can" games book illustrating "25 Old-fashioned Street Games" which is printed in the United States. The components are assembled and packaged in Canada and imported into the United States in one retail package. The sample is being returned at your request.

Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that the 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, the remaining GRIs are applied, taken in order.

In considering the classification of the child's game kit we note that no one subheading fully describes the article. Therefore, the article cannot be classified in accordance with GRI 1. Since the article is made up of various components which if imported separately would be classifiable under different headings or subheadings, we must refer to GRI 3 to classify the kit. In this regard we note that the individual components are classifiable as follows: the game can, chalk and elastic yoki rope in subheading 9506.99, HTSUSA, the marbles and play ball in subheading 9503.90, HTSUSA, and the games book in subheading 4901.99, HTSUSA. Accordingly, we must next consider the classification of the kit under GRI 3(b) which covers, among other things, composite goods consisting of different components and goods put up in sets for retail sale.

Explanatory Note X to GRI 3(b), which represents the opinion of the international classification experts, provides that merchandise is a set put up for retail sale if it is composed of: (a) at least 2 different items classifiable in different headings (or subheadings); (b) it consists of items put up together to meet a particular need, (here, specifically, to serve as requisites for the play of outdoor games); and (c) it is put up in a manner suitable for sale directly to users without repacking, in a retail package. 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 a constituent material in relation to the use of the article.

In considering all these factors we have concluded that the various components are equally essential to the kit's performance of the function for which it was designed. Accordingly, we must refer to GRI 3(c) which provides that when goods cannot be classified by reference to GRI 3(b), they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification.

Accordingly, by virtue of GRI 3(c) the kit would be classified in the heading which occurs last in numerical order among those which equally merit consideration, which is heading 9506, HTSUSA.

The applicable subheading for the "Kick the Can" game product will be 9506.99.6080, HTSUSA, which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports or outdoor games...Other: Other." The general rate of duty will be 4.5 percent ad valorem.

The U.S. origin "Kick the Can" games book is eligible for duty-free entry under subheading 9801.00.10, HTSUSA, if the book is manufactured in the United States, exported and returned without having been advanced in value or improved in condition by any means while abroad.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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