CLA-2:CO:R:C:G 084684 DRR
Mr. John F. Furlong
Dudley Sports Co.
P.O. Box 388
Dublin, Pennsylvania 18917
Re: Classification of player bag
Dear Mr. Furlong:
This is in reference to your letter dated April 5, 1989,
requesting the classification of a sports bag under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
FACTS:
The merchandise at issue are sports bags designed to carry
softball bats, shoes, gloves, uniforms, etc. The bags are
constructed of an inner layer of non-transparent and non-cellular
polyvinyl chloride (PVC), a non-woven felt inner layer and an
outer layer of PVC. The bags have two woven straps of man-made
material and a zipper closure which runs the length of the bag.
The bags are assembled in Haiti from U.S. components. All of the
bag components are exported from the United States in condition
to be assembled except the PVC, which is cut into shape in Haiti.
Similar merchandise was the subject of a ruling to you from
our New York office (NYRL 836599, February 17, 1989), which
classified the merchandise in subheading 4202.92.4500, HTSUSA,
and provided a ruling as to the applicability of subheading
9802.00.80, HTSUSA, to the assembly of the bags in Haiti. Your
letter indicates that you believe that the bags are properly
classified under subheading 4202.32, HTSUSA.
ISSUE:
Whether the bag at issue is classifiable under subheading
4202.32.1000, HTSUSA, or subheading 4202.92.4500, HTSUSA.
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LAW AND ANALYSIS:
Subheading 4202.92.4500, HTSUSA, provides for travel sports
and similar bags, with outer surface of plastic sheeting.
Subheading 4202.32.1000, HTSUSA, provides for articles of a kind
normally carried in the pocket or in the handbag.
The Explanatory Notes to the HTSUSA may be consulted for
guidance as to the correct interpretation of the various HTSUSA
provisions. The Explanatory Notes for subheading 4202 state that
"the expression 'sports bag' includes articles such as golf bags,
gym bags, tennis racket carrying bags, ski bags and fishing
bags."
The bags at issue are sufficiently similar to the bags
described in the Explanatory Note to be considered "sports bags".
They are clearly not bags of a kind normally carried in the
pocket of in the handbag. We agree with New York ruling letter
836599, of February 17, 1989, which held a similar bag to be a
sports bag under subheading 4202.92.4500, HTSUSA.
HOLDING:
The bags at issue are classifiable under subheading
4202.92.4500, HTSUSA, as travel sports and similar bags, with
outer surface of plastic sheeting, or of textile materials,
other, with a duty rate of 20 percent ad valorem.
NYRL 836599 is affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division