CLA-2 CO:R:C:G 087294 NLP
TARIFF NO: 4202.92.45; 9506.51.20/40; 9506.51.60
Area District Director
200 E. Bay Street
Charleston, SC 29401
RE: Internal Advice Request 32/90- Classification of head covers
for tennis rackets
Dear Sir:
Rogers & Brown, Customs Brokers, Inc., on behalf of their
client, Dunlop/Slazenger Corp., has requested an internal advice
on the proper classification of two types of covers for tennis
rackets under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). Samples were submitted for our examination.
FACTS:
The samples are tennis racket covers having an outer
surface of plastic sheeting. Both racket covers are specially
shaped and fitted to contain only a tennis racket. Both items
are designed to provide storage and protection for the racket
when it is being transported from one place to another as well as
when it is not in use.
One sample is a full length tennis racket cover which
encloses the entire racket. It has a detachable shoulder strap.
It has no compartments or pouches to carry any other
accessories. The second sample is a 3/4 racket cover which is
designed to cover the head of the racket and part of the handle.
These covers will be imported with the tennis rackets they
will cover or as separate articles.
ISSUES:
What is the tariff classification of tennis racket covers
when they are imported with tennis rackets.
What is the tariff classification of the tennis racket
covers when they are imported as separate articles.
LAW AND ANALYSIS:
ISSUE 1- Classification of covers imported with tennis
rackets
GRI 5 states the following:
In addition to the foregoing provisions, the following rules
shall apply in respect of the goods referred to therein:
(a) Camera cases, musical instrument cases, gun cases,
drawing instrument cases, necklace cases and
similar containers, specially shaped or fitted to
contain a specific article or set of articles,
suitable for long-term use, and presented with the
articles for which they are intended, shall be
classified with such articles when of a kind
normally sold therewith. This rule does not,
however, apply to containers which give the whole
its essential character.
The full length and 3/4 racket covers are both specially
shaped to contain tennis rackets. The covers are suitable for
long-term use and will be entered with the tennis rackets that
they will cover. In addition, covers like the instant ones are
normally sold with tennis rackets to store and protect them.
Therefore, the full length cover with a carry strap and 3/4 cover
imported with tennis rackets are classifiable with these rackets
in subheading 9506.51.20/40, HTSUSA.
ISSUE 2- Classification of head covers imported as separate
articles
Two headings of the HTSUSA potentially include tennis racket
covers. Heading 4202, HTSUSA, provides for, inter alia, travel,
sports and similar bags. Heading 9506, HTSUSA, provides for
parts and accessories to lawn-tennis rackets.
GRI 3 governs the classification of goods which are prima
facie classifiable within two or more headings. GRI 3(a) states
that where goods are classifiable under two or more headings the
heading that provides the most specific description of the
article will be preferred. It is Custom's position that Heading
4202, HTSUSA, provides the most specific description for the full
length racket cover with a strap and that Heading 9506, HTSUSA,
provides the most specific description for the 3/4 racket cover.
The Legal and Explanatory Notes to Chapters 42 and 95
describe criteria for the inclusion of goods in subheading
4202.92, HTSUSA, which provides for travel, sports and similar
bags. 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 backpacks 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 full length tennis racket
cover is equipped with a strap and is clearly designed to
transport and protect the tennis racket.
While the 3/4 cover can be used to protect the racket it
does not appear to be designed for use as a travel or sports
bag. The cover lacks a strap and it only covers a portion of the
racket. As a result, the intended use of this cover is for
storage or protection, not portability. Therefore, this cover
is not a travel, sport or similar bag and would be considered a
tennis racket accessory in Heading 9506, HTSUSA.
HOLDING:
The 3/4 racket cover and full length racket cover imported
with tennis rackets are classifiable in subheading 9506.51.20,
HTSUSA, which provides for lawn-tennis rackets, whether or not
strung and parts and accessories thereof, rackets, strung. The
rate of duty is 5.3 percent ad valorem. If the rackets are not
strung, the covers are classifiable in subheading 9506.51.40,
HTSUSA, and the rate of duty is 3.9 percent ad valorem.
The full length racket cover with a strap imported as a
separate article is classifiable in subheading 4202.92.4500,
HTSUSA, which provides for travel, sports and similar bags, with
outer surface of plastic sheeting or textile material, other.
The rate of duty is 20 percent ad valorem.
The 3/4 tennis racket cover imported as a separate article
is classifiable in subheading 9506.51.60, HTSUSA, which provides
for lawn-tennis rackets, parts and accessories. The rate of duty
is 3.1 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division