CLA-2 CO:R:C:G 086610 CB
Mr. Brian Derham
W.G. Carroll & Co., Inc.
168-01 Rockway Boulevard
Suite 200
Jamaica, NY 11430
RE: Classification of garments with accompanying bags
Dear Mr. Derham:
This is in response to your letter of January 30, 1990, on
behalf of Adidas U.S.A. Inc., requesting a classification ruling
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), for certain ponchos with carrying bags.
FACTS:
Two samples, both made from 100% woven nylon fabric, were
submitted. The ponchos are rectangular in shape with side
openings that are secured by snaps. They also have a hood with a
drawstring. On the back of the ponchos is a large Adidas name
and logo. The garments are packed in matching barrel-shaped
travel sports bags measuring approximately seven inches in length
and six inches across when flat. Apparently, the bags will have
a drawstring with or without a cordlock. The bags are also
decorated with the Adidas name and logo and are commonly known in
the trade as "stuffbags."
ISSUE:
How are the ponchos and bags classified under the HTS?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that the starting point is the
terms of the headings of the tariff and any relevant section or
chapter notes.
-2-
Heading 6202, HTSUSA, provides for women's or girls'
overcoats, carcoats, capes...and similar articles.... The
Explanatory Notes to Heading 6102, HTSUSA, which apply mutatis
mutandis to Heading 6202, state that the heading covers capes
and ponchos. In view of the foregoing, it is Customs position
that the subject ponchos are classifiable in subheading 6202.13,
HTSUSA, which provides for women's or girls' overcoats, carcoats,
capes, cloaks and similar coats.
Regarding the carrying bags, GRI 5(a) provides that
containers specially shaped or fitted to contain specific
articles, suitable for long-term use and entered with the
articles, shall be classified with such articles when of a kind
normally sold therewith. In addition, pursuant to GRI 5(b),
packing materials and packing containers are also classified with
the goods. However, the provision does not apply if the packing
materials and packing containers are clearly suitable for
repetitive use. For the purposes of GRI 5(b), the term
"repetitive use" is interpreted to mean use with goods of the
kind presented in the packing container.
It is Customs position that the subject nylon carrying bags
are classifiable separately from the ponchos because they do not
meet the requirements of either GRI 5(a) or (b). The carrying
bags are not specially shaped or fitted to contain the ponchos
and are suitable for repetitive use. Therefore, the carrying
bags are classifiable in heading 4202, HTSUSA, which provides for
travelling bags and similar containers.
HOLDING:
The bags are classifiable in subheading 4202.92.3030,
HTSUSA, which provides for trunks...sport bags, bottle bags...of
plastic sheeting, of textile materials..., with outer surface of
plastic sheeting or of textile materials, other, other. The rate
of duty is 20 percent ad valorem and the textile category is 670.
The ponchos are classifiable in subheading 6202.13.4020,
HTSUSA, which provides for women's or girls' overcoats, carcoats,
capes, cloaks and similar coats, of man-made fibers, other,
other, women's. The rate of duty is 29.5 percent ad valorem and
the textile category is 635.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the tariff number) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
-3-
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an issuance
of the U.S. Customs Service, which is updated weekly and is
available at your local Customs office.
Your samples will be returned to you under separate cover.
Sincerely,
John Durant, Director
Commercial Rulings Division