CLA-2 CO:R:C:G 086567 WAW
Ms. Christy Miller
Nike, Inc.
900 S.W. Nimbus Drive
Beaverton, Oregon 97005-7198
RE: Racket Bag
Dear Ms. Miller:
This ruling is in response to your letter, dated January 19,
1990, requesting the proper tariff classification of a racket bag
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). A sample of the article at issue was
submitted along with your request.
FACTS:
The sample bag has two main padded zipper compartments for
rackets, one front slash zipper pocket, and two smaller zipper
compartments for balls and small items located on the underside
of the bag. The bag is equipped with a carry handle with a cuff
as well as an adjustable padded shoulder strap.
The bag is constructed of twelve ounce 100% cotton acid wash
denim (woven) and has 100% nylon (woven) panels at the two main
zippered closures. The composition by weight of the textile
portions which comprise the outer surface of the bag is the
following:
Nylon 420 Denier: 0.095 kg (95 g)/33%
Cotton Denim: 0.193 kg (193g)/67%
The bag is lined with polyvinyl chloride. The bag will be
imported from Taiwan.
You have asked us to confirm that the sample racket bag is
properly classifiable under subheading 4202.92.1500, HTSUSA. We
agree with your classification of the merchandise for the
reasons discussed below.
ISSUE:
What is the proper classification of the racket bag under
the HTSUSA?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth the
manner 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 4202, HTSUSA, governs, among other things,
"[t]runks, suitcases. . .and similar containers; traveling bags,
toiletry bags. . .handbags. . .sports bags. . .and similar
containers, of leather. . .of plastic sheeting, of textile
materials. . . ." Subheading 4202.92, HTSUSA, provides for
"[t]ravel, sports, and similar bags." The Explanatory Notes,
which constitute the official interpretation of the tariff at the
international level, to Heading 4202, HTSUSA, state that:
The expression "sports bags" includes articles such as
golf bags, gym bags, tennis racket carrying bags, ski
bags and fishing bags.
It is Customs position that the sample racket bag falls
under Heading 4202, HTSUSA. Sports bags are specifically
enumerated in subheading 4202.92, HTSUSA. Moreover, the
Explanatory Notes to Heading 4202, HTSUSA, state that tennis
racket carrying bags are included in the definition of a "sports
bag." Thus, based on the language of the tariff and the relevant
Explanatory Notes, we have determined that the sample racket bag
fits the definition of a "sports bag" in the nomenclature, since
the bag is designed to carry or transport, among other things,
tennis rackets, articles of clothing, and athletic footwear.
Customs has previously held, in Headquarters Ruling Letter
(HRL) 084694, dated August 30, 1989, that a tennis racket cover
is classifiable under subheading 9506.51.6000, HTSUSA, as an
accessory to lawn-tennis rackets. It is Customs position that
the tennis racket cover in HRL 084694 can be distinguished from
the racket bag in the instant case. In HRL 084694, the tennis
racket cover was principally designed to fit tightly over the
head of a racket. In the case at issue, the sample merchandise
is not uniquely designed to hold or cover a particular tennis
racket and may be used to carry or transport tennis rackets as
well as articles of clothing and athletic footwear.
HOLDING:
Based on the foregoing analysis, the sample racquet bag is
properly classifiable under subheading 4202.92.1500, HTSUSA,
which provides for travel, sports and similar bags, with outer
surface of textile materials: Of vegetable fibers and not of pile
or tufted construction: Of cotton. Articles classified under
this subheading are subject to a rate of duty of 7.2 percent ad
valorem. Articles classified under this subheading fall within
textile category designation 369 and as products of Taiwan are
subject to quota restrictions and visa requirements.
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 internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) 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.
Sincerely,
John Durant, Director
Commercial Rulings Division