CLA-2 CO:R:C:G 084694 JBW
Mr. Raymond F. Martin
National Traffic Manager
Spalding Sports Worldwide
425 Meadow Street
P. O. Box 901
Chicopee, MA 01021-0901
RE: Tennis Racket Cover
Dear Mr. Martin:
Your letter of May 1, 1989, on behalf of Spalding
Sports Worldwide, addressed to our New York office, has been
referred to this office for reply concerning the classification
of tennis racket covers under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA).
FACTS:
The sample submitted for classification is a tennis
racket cover. The cover is constructed to fit the shape of a
single racket with outer and inner surfaces of plastic sheeting
and with felt and foam padding between the sheeting. At the
handle end, the cover has a 17 centimeter strip of plastic mesh
on one side to expose the racket handle. A zipper opens the
cover along one edge. The sample cover submitted does not have a
handle or shoulder strap and is open at the butt end. You
requested, however, that we also consider racket covers designed
with handles or closed at the butt end.
ISSUE:
How are tennis racket covers, designed to fit the shape
of a single racket, with or without handles, and opened or
closed at the butt end classified under the HTSUSA?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth
the legal framework in which merchandise is to be classified
under the HTSUSA. 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 and, unless
otherwise required, according to the remaining GRI's taken in
order.
Heading 9506, HTSUSA, provides for parts and
accessories to lawn-tennis rackets. Note 3 to Chapter 95 states
that, subject to the exclusions of Note 1, parts and accessories
that are "suitable for use solely or principally with articles of
this Chapter are to be classified with those articles."
The sample is a racket cover that precisely fits the
shape of a single racket and is suitable for use solely with a
tennis racket. Consequently, the sample, as submitted, is
classified under subheading 9506.51.6000, HTSUSA, as an accessory
to lawn-tennis rackets. Moreover, provided the cover is designed
for sole or principal use with a racket, a cover design that
includes handles or straps or that is closed at the butt end
would still be classified as an accessory under subheading
9506.51.6000, HTSUSA. However, additional features, for example
a bag that permits the user to carry items of clothing, would
likely remove articles with such features from this heading.
HOLDING:
The tennis racket cover, regardless of whether it is
designed with a handle or shoulder strap or whether it is closed
at the butt end, is classified under subheading 9506.51.6000,
HTSUSA, as an accessory to a lawn-tennis racket, and is subject
to a rate of duty of 3.1 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division