The tariff classification of a "Kick the Can" game kit from Canada.
Active· CBP ruling HQ 807113· Issued 1995-03-11
Ruling text
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
New York Seaport
Source: rulings.cbp.gov — ruling 807113, retrieved 2026-10-12T05:23:17Z, republished verbatim. This digest is informational; only CBP issues binding rulings.