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NY J86201




June 23, 2003

CLA-2-95:RR:NC:2:224 J86201

CATEGORY: CLASSIFICATION

TARIFF NO.: 9506.99.6080; 9501.00.4000; 4202.92.3020

Mr. Terrence A. O’Neill
O’Neill & Whitaker, Inc
2999 Pacific Commerce Dr
Rancho Dominguez, CA 90221

RE: The tariff classification of a skateboard, an in line scooter, and a backpack that holds a skateboard and knee and elbow pads from China

Dear Mr. O’Neill:

In your letter dated June 11, 2003, you requested a tariff classification ruling, on behalf of Variflex, Inc., your client.

You are requesting the tariff classification on a product that is described as the Ultimate Action Sportspack and contains the following: an assembled skateboard, an in line scooter, and a woven nylon backpack that holds a skateboard and protective knee and elbow pads. You have not requested the return of your sample.

The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTS) 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 2 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.

The Ultimate Action Sportspack is not considered a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately.

The applicable subheading for the assembled skateboard and the protective knee and elbow 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, other sports...or outdoor games...parts and accessories thereof: other: other...other. The rate of duty will be 4 % ad valorem.

The applicable subheading for the in line scooter will be 9501.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for wheeled toys designed to be ridden by children (for example, tricycles, scooters, pedal cars); dolls’ carriages and dolls’ strollers; parts and accessories thereof: wheeled toys designed to be ridden by children and parts and accessories thereof: other. The rate of duty will be free.

The applicable subheading for the nylon sports backpack will be 4202.92.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags: with outer surface of textile materials: other...other: of man-made fibers: backpacks. The rate of duty will be 17.8 % ad valorem.

Products of China that are designated Category 670 (the nylon backpack) are not subject to quota or the requirement of a visa.

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,

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