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NY D82761




October 8, 1998

CLA-2-95:RR:NC:2:224 D82761

CATEGORY: CLASSIFICATION

TARIFF NO.: 9506.99.6080; 6506.10.6045; 3926.90.9880; 9004.10.0000

Mark Laumann
Fritz Companies, Inc.
3109 Neil Armstrong Blvd.
Eagan, MN 55121

RE: The tariff classification of a helmet, knee and elbow pads, wrist guards, sunglasses and a water bottle from China, Taiwan, Malaysia or Thailand.

Dear Mr. Laumann:

In your letter dated August 10, 1998, you requested a tariff classification ruling, on behalf of First Team Sports, Inc., your client.

You are requesting the tariff classification of an item packaged for retail sale which includes a protective helmet, knee pads, elbow pads, wrist guards, sunglasses and a water bottle. The protective gear is used by children while in-line skating, as is the helmet. The sunglasses and water bottle are also intended for children. The merchandise is identified as item numbers 804050026 and 804050036.

The General Rules of Interpretation (GRIs) set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States Annotated (HTS). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes. Goods that cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRIs taken in order.

The item in question, which you are calling a set, is a single retail package containing six components that are classifiable under four separate headings or subheadings of the tariff. GRI 3 applies when goods are put up for sale collectively and are classifiable under two or more headings of the tariff; GRI 3(b) covers goods put up in sets for retail sale.

The Explanatory Notes represent the official interpretation of the HTS at the international level. Explanatory Note X to GRI 3(b) defines "goods put up in sets for retail sale." Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products 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 repacking.

The components of item numbers 804050026 and 804050036 fail, in our opinion, to constitute a set for tariff classification purposes. They meet the criteria of elements (a) and (c) above but their components when put together do not share a common specific activity nor do they collectively address one particular common need. The protective helmet, knee, elbow and wrist guards provide the user with confidence and protection from injury. The sunglasses and the water bottle contribute to a different need, that is, the user's physical comfort while skating (the sunglasses reduce the glare from the sun, while the contents of the water bottle relieve thirst while skating). Each class of articles performs a role independent of the other. Having failed as a set in accordance with GRI 3(b), the components of item numbers 804050026 and 804050036 must be classified separately.

The applicable subheading for the helmet will be 6506.10.6045, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other headgear, whether or not lined or trimmed: Other...Other: Athletic, recreational and sporting headgear." The rate of duty will be 0.5 percent ad valorem.

The applicable subheading for the elbow pads, knee pads and wrist guards will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for "Articles and equipment for general physical exercise, gymnastics, athletics ...parts and accessories thereof: Other: Other...Other." The rate of duty will be 4.1 percent ad valorem.

The applicable subheading for the water bottle will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other...Other." The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the children's sunglasses will be 9004.10.0000, Harmonized Tariff Schedule of the United Stated (HTS), which provides for "Spectacles, goggles...Sunglasses." The rate of duty will be 3 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 212-466-5475.

Sincerely,

Robert B. Swierupski
Director,

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