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NY D82763




October 8, 1998

CLA-2-95:RR:NC:2:224 D82763

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880; 4202.92.4500; 6116.93.0800; 9004.10.0000; 9506.99.6080

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

RE: The tariff classification of a backpack containing knee and elbow pads, sports gloves, 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 is a vinyl backpack, with nylon straps, containing knee and elbow pads, sports gloves, sunglasses and a water bottle. The protective gear and the sports gloves will be used by children while in-line skating. The sunglasses and the water bottle are also intended for children. The merchandise is identified as item numbers 704040006 and 704040016.

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 Stated (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 five 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 704040006 and 704040016 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 knee and elbow pads provide the user with protection from injury. The backpack, sunglasses and water bottle contribute to a different need, that is, the user's physical comfort while skating. The backpack is a comfortable item for storage of items while skating, and the sunglasses reduce the the glare from the sun. The contents of the water bottle relieve thirst while skating. The gloves provide style while offering a minimal amount of protection. 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 704040006 and 704040016 must be classified separately.

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...Other: Other...Other." The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the vinyl backpack will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for "Trunks, suitcases, vanity cases...knapsacks and backpacks...With outer surface of sheeting of plastic or of textile materials: Other." The rate of duty will be 20 percent ad valorem.

The applicable subheading for the sports gloves will be 6116.93.0800, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other gloves...all the foregoing specially designed for use in sports, including ski and snowmobile gloves, mittens and mitts." The rate of duty will be 4.4 percent ad valorem.

The applicable subheading for the sunglasses will be 9004.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Spectacles, goggles...Sunglasses." The rate of duty will be 3 percent ad valorem.

The applicable subheading for the elbow and knee pads 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.

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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