CLA-2 CO:R:C:T 089420 JED
District Director
Los Angeles
United States Customs Service
300 South Ferry Street
Terminal Island
Room 2017
San Pedro, California 90731
RE: Request for further review of protest 2704-91-100879;
racquetball racket covers
Dear sir:
The following is our response to the request for further
review of Protest No. 2704-91-100879, concerning your decision on
the classification of racquetball racket covers.
FACTS:
The merchandise at issue is a cover for a racquetball
racket. The cover is of three layers: an inner surface of
plastic sheeting; a middle layer of padding of open celled foam;
and an outer layer of..textile woven from man-made fibers. The
cover is made to fit over the entire racket and is, in fact,
shaped like a racket. There is a zipper around the racket head
portion of the cover. The cover has a small fabric loop at the
top of the head portion that could be used to hang the cover and
racket. The cover has no additional pockets or extra
compartments, and has no handle or strap.
The protestant entered covers under subheading 9506.59.8060,
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA):
9506 Articles and equipment for gymnastics, athletics,
other sports (including table-tennis) or outdoor
games, not specified or included elsewhere in
this chapter, swimming pools and wading pools;
parts and accessories thereof:
* * * *
Tennis, badminton or similar rackets, whether
or not strung: parts and accessories thereof:
* * * *
9506.59 Other:
* * *
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9506.59.80 Other
* * *
9506.59.8060 Other, including parts and
accessories
Such classification carries a duty rate of 4.64% ad valorem.
Customs disagreed with such classification and reliquidated
the entry placing the covers in subheading 4202.92.4500, HTSUSA:
4202 Trunks, suitcases, vanity cases, attache cases,
briefcases, school satchels, spectacle cases,
binocular cases, camera cases, musical instrument
cases, gun cases, holsters and similar containers;
traveling bags, toiletry bags, knapsacks and
backpacks, handbags, shopping bags, wallets,
purses, map cases, cigarette cases, tobacco
pouches, tool bags, sports bags, bottle cases,
jewelry boxes, powder cases, cutlery cases and
similar containers, of leather or of composition
leather, of plastic sheeting, of textile
materials, of vulcanized fiber, or of paperboard,
or wholly or mainly covered with such materials:
* * *
Other:
* *
4202.92 With outer surface of plastic sheeting or
of textile materials:
Travel, sports and similar bags:
* *
4202.92.4500 Other
Such classification carries a duty rate of 20% ad valorem.
ISSUE:
Are the racquetball racket covers classified as travel,
sports or similar bags of Heading 4202, HTSUSA, or are they
classified as accessories to racquetball rackets under Heading
9506, HTSUSA?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) taken in
appropriate order provide a framework for classification of goods
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). The majority of imported goods are
classified by application of GRI 1, that is according to the
terms of the heading of the tariff schedule and any relative
Section or Chapter Notes. Further, the Explanatory Notes (EN's)
to the Harmonized Commodity Description and Coding System, which
are the official interpretation the tariff at the international
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level, facilitate classification under the HTSUSA by offering
guidance in understanding the scope of the headings and GRI's.
Chapter Note l(d) to Chapter 95, HTSUSA, specifically
excludes sports bags or other containers of Heading 4202 from the
coverage of Chapter 95. In the EN's to Chapter 95, at pg. 1585,
it states, "Each of the headings of this Chapter also covers
identifiable parts and accessories of articles of this Chapter
which are suitable for use solely or principally therewith, and
provided they are not articles excluded by Note 1 to this
Chapter." (Emphasis in original.)
In HQ 084694 (August 30, 1989), Customs ruled on a tennis
racket cover described as follows:
The cover is constructed to fit the shape of a single
racket with outer and inner surfaces of plastic
sheeting and with felt and foam padding between the
sheeting. At the handle end, the cover has a 17
centimeter strip of plastic mesh on one side to expose
the racket handle. A zipper opens the cover along one
edge. The sample cover submitted does not have a
handle or shoulder strap and is open at the butt end.
After recognizing that Chapter 95 makes specific provision for
accessories to articles covered by the Chapter, classification
was stated as follows:
The sample is a racket cover that precisely fits the
shape of a single racket and is suitable for use solely
with a tennls racket. Consequently, the sample, as
submitted, is classified under subheading 9506.51.6000,
HTSUSA, as an accessory to lawn-tennis rackets.
Finally, HQ 084694 stated that a racket cover possessing
additional features such as a bag permitting the user to carry
clothing would likely remove an article from the scope of Heading
9506, HTSUSA.
An example of an article that holds a racket but goes
beyond the scope of Heading 9506 is found in HQ 086567 (May 14,
1990). The merchandise involved was described thusly:
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 cuff as well as an adjustable padded
shoulder strap.
Classification was settled at subheading 4202.92.1500, HTSUSA,
since the bag was "designed to carry or transport, among other
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things tennis rackets, articles of clothing, and athletic
footwear."
The ruling recognized the distinction batween bags and
covers. "[T]he 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."
The classification of the bag in Heading 4202 was in accord
with the definition of "sports bag" as defined in Additional U.S.
Note 1 to Chapter 42, HTSUSA:
...goods other than those falling in subheadings
4202.11 through 4202.39, of a kind designed for
carrying clothing and other personal effects during
travel, including backpacks and shopping bags of this
heading, but does not include binocular cases, camera
cases, musical instrument cases, bottle cases and
similar containers.
After examining the instant racquetball racket cover, and
mindful of the distinctions between covers and bags illustrated
by prior rulings, it is determined that the instant cover is
classifiable as an accessory to a racquetball racket. This
determination is consistent with the understanding of the term
"accessory" as used in various Customs rulings. For example, in
HQ 089768 (September 13, 1991), the term was defined as "[A]n
article not necessary to the functioning of the primary good; an
adjunct; something subordinate or supplemental. An accessory
must relate to or exhibit some nexus with the primary article.
Lastly an accessory must be intended for use solely or
principally as an accessory."
HOLDING:
The subject racquetball racket cover is classified in
subheading 9506.59.8060, HTSUSA, as an accessory to a racquetball
racket.
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You are instructed to allow the protest in full. A copy of
this ruling should be attached to the Form 19, Notice of Action,
furnished to the protestant.
Sincerely,
John Durant, Director
Commercial Rulings Division