CLA-2 CO:R:C:G 086896 NLP
Mr. Richard Keith
General Manager
Tarit Court, #109
8 Sukhumvit Soi 27
Bangkok 10110
Thailand
RE: HRL 085918 affirmed. Surfboard carrying bags
Dear Mr. Keith:
This ruling is in response to your letter of March 27, 1990
requesting a reconsideration of Headquarters Ruling Letter (HRL)
085918, dated March 2, 1990, which dealt with the classification
of a surfboard carrying bag under the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA).
FACTS:
The surfboard carrying bag consists of nylon and padded
foam. It encloses the entire surfboard and is used when
transporting these boards. The bags are equipped with nylon
webbing shoulder straps and handles. HRL 085918 held that the
surfboard carrying bag was designed to carry a personal effect,
the surfboard, and was classifiable in subheading 4202.92.3030,
HTSUSA, which provides for trunks...and similar containers, other
with outer surface of textile materials, other, other, of man-
made fibers.
In your letter of March 27, 1990 you argue that the
surfboard carrying bag is not classifiable in subheading
4202.92.3030, HTSUSA, as it is not a personal effect and it is
not designed to carry both clothing and personal effects.
Therefore, the surfboard carrying bag is more properly
classifiable in subheading 9506.29.0040, HTSUSA, which provides
for surf boards, sailboards; parts and accessories thereof,
other, other.
ISSUE:
What is the tariff classification of the surfboard carrying
bag under the HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI's). GRI 1 requires
that classification be determined first according to the terms of
the headings and any relative section or chapter notes and,
unless otherwise required, according to the remaining GRI's,
taken in order.
In the instant case, the Legal Notes and Explanatory Notes
to Chapters 42 and 95, HTSUSA, describe criteria for the
inclusion of goods in subheading 4202.92, HTSUSA. Legal Note
1(d) to Chapter 95 provides that "[t]his Chapter does not cover:
(d) sports bags or other containers of heading 42.02...."
Additional U.S. Note to Chapter 42, HTSUSA, provides that:
For the purposes of heading 4202, the expression
"travel, sports and similar bags" means goods ...
of a kind designed for carrying clothing and other
personal effects during travel, including backbags
and shopping bags of this heading.
The Explanatory Notes to Heading 4202, HTSUSA, provide that
"[t]he expression 'sports bag' includes articles such as
golfbags, gym bags, tennis racket carrying bags, ski bags and
fishing bags." The ski bag and the golf bag, for example, are not
designed to carry clothing. They are containers that are
designed to transport and protect golf clubs and skis,
respectively. They have straps or handles that facilitate this
function. Like these two bags, the surfboard carrying bag is
equipped with straps or handles and is clearly designed to
transport and protect the surfboard.
As evidenced by the above Explanatory Notes, the subheading
for "travel, sports and similar bags" includes bags that carry
items that do not themselves fit precisely into the dictionary
definition of a personal effect. For the purposes of tariff
classification in subheading 4202.92, HTSUSA, when items like
skis and golf clubs are put into one's ski or golf bag and are
transported in these bags, the items become personal effects.
If we were to exclude a surfboard carrying bag from
classification in subheading 4202.92, HTSUSA, because a
surfboard does not fit the precise definition of a personal
effect, while ski bags and golf bags were included, we would
give "travel, sports and similar bags" a narrower reading then
intended by the HTSUSA.
Thus, since the surfboard is considered a personal effect
and the surfboard carrying bag need not be designed to carry both
clothing and personal effects, the surfboard carrying bag is
classifiable within subheading 4202.92, HTSUSA.
HOLDING:
The surfboard carrying bag is classifiable in subheading
4202.92.3030, HTSUSA, which provides for travel, sports and
similar bags, with outer surface of textile materials, other,
other, other. The rate of duty is 20 percent ad valorem. The
textile category is 670.
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 (Restrain Level), 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.
HRL 085918 is hereby affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division