CLA-2 CO:R:C:F 951084 ALS
Mr. James E. Hasser
President
American Racquet Company, Inc.
163 North Florida Street
Mobile, Alabama 36607
RE: Tennis Racket Covers
Dear Mr. Hasser:
This is reference to your letter concerning the tariff
classification of tennis racket covers.
FACTS:
The articles under consideration are two types of tennis
racket covers which are shaped to the configuration of tennis
rackets.
One type of cover is designed to cover 3/4 of a racket
inserted therein, leaving the handle of the racket exposed. A
zipper, which connects the front and back of the cover and keeps
it on the racket, runs along the side of the cover from its narrow
end to the top thereof. When opened a racket may be inserted
between the two halves of the cover, which is made of plastic
sheeting, polyvinyl chloride, with foam between the surfaces of
such sheeting. The cover serves as a device to store and protect
the racket. It has no pockets or extra compartments and no handle
or strap. A racket contained in such cover is carried by use of
the exposed racket handle.
- 2 -
The second type of cover is designed to fully cover a racket
inserted therein. Similar to the 3/4 racket, it has a zipper which
runs along the side of the cover from its narrow end to the top
thereof connecting both sides of the cover, keeping the cover on
the racket, and, when opened, permits the racket to be inserted
into the cover. The cover has two integral hooks to which a
shoulder strap is connected by means of snaps so that the cover and
racket, along with other contents, may be carried from place to
place. The cover contains one or more pockets or compartments,
internal and/or external, which are intended to carry items other
than the racket. The items may or may not be items directly
utilized while playing tennis.
ISSUE:
Are tennis racket covers classifiable as travel, sports or
similar bags in heading 4202, Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), or are they classifiable as
accessories to tennis rackets in heading 9506, HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed by
the General Rules of Interpretation (GRI's) taken in order. GRI
1 provides that the classification is determined first in
accordance with the terms of the headings and any relative section
and chapter notes. If GRI 1 fails to classify the goods, and if
the heading and legal notes do not otherwise require, the remaining
GRI's are applied taken in order.
In considering the heading of the HTSUSA in which the racket
covers would be classified, we noted that legal note 1(d) to
Chapter 95, HTSUSA, specifically excludes sports bags or other
containers of heading 4202 from the coverage of Chapter 95. The
General section of the Explanatory Notes (EN) to Chapter 95, which
represents the opinion of the tariff classification experts at the
international level, specifies that "...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 of this Chapter."
(Emphasis in original).
We also considered GRI 5 which generally provides that
containers which are specially shaped or fitted to contain a
specific article or set of articles, are suitable for long-term
use and are entered with the article for which they are - 3 -
intended, shall be classified with such articles when of a kind
normally sold therewith.
In analyzing headings 4202 and 9506 and considering the above
notes and GRI, we noted that the covers in the instant case are
classifiable as racket accessories in heading 9506 if they meet the
requirements of GRI 5 and if they are not sports bags or other
containers of heading 4202.
In considering this matter, since we had neither a sample nor
detailed description of the covers but had to rely on two
dimensional drawings, it was necessary to make certain assumptions
as to the constituent elements of the covers. Those assumptions
are reflected herein.
Applying the aforementioned provisions to the 3/4 length
covers, we note that these covers serve to store and protect a
single racket. They do not contain pockets, straps or handles
which one would normally expect to be present on an article which
is designed to transport items contained therein. While the only
information we have as to the composition of the covers is that
they have an inner and outer plastic surface with foam in between
both surfaces and that they are 3/4 length, it appears, based on
both casual observations and informal discussions with several
sporting goods store personnel, that they are the type of covers
that one might expect to receive with a new racket. Accordingly,
when such covers are imported with a tennis racket they are
classifiable with the tennis racket under the provisions for strung
rackets or unstrung rackets, as pertinent.
The 3/4 length single racket cover, when not imported with a
racket, presents a different picture. According to the EN's
covering GRI 5 they are to be classified with their appropriate
headings. In considering the appropriate headings we considered
heading 4202 and 9506. While this cover does not contain straps
or handles which facilitate the transport of its contents as do
other items classifiable in heading 4202, we noted that it is
similar to containers classifiable therein. In this regard we
believe it is similar to gun holsters which are provided for in
heading 4202. We, however, noted that holsters have provisions
for carriage on an individual other than the gun itself. These
may include straps, belts or clips. In other words, a gun in a
holster need not be held by the butt of the gun to carry it from
place to place. The picture of the instant cover does not reveal
the presence of any such device. While our observations of these
types of covers in retail stores indicate that some of them have
a cloth loop at their top, these appear to be designed to permit - 4 -
the cover, with or without the racket, to be hung from a hook and
not as an appurtenance for the carriage of the racket from place
to place. Accordingly, we have concluded that the 3/4 racket cover
is not a container similar to a holster or to other containers
specified in heading 4202. Because of this and since these covers
are dedicated to protection and storage of tennis rackets, we
believe that it is appropriate to consider them as tennis racket
accessories when they are not imported with tennis rackets.
We next considered tennis racket covers which are designed to
fully enclose a single racket. These covers, as noted above, have
internal and/or external pockets as well as a carrying strap which
permits the cover and its contents to be transported from place to
place. Based on casual observations and informal discussions with
sporting goods store personnel and others, it appears that full
racket covers are often sold with rackets. While it does not
appear that such covers are always sold with rackets, it appears
that, except perhaps for lower cost rackets, it is more likely that
rackets, as a group, will be sold with a full cover than without
a cover or with a 3/4 racket cover. We, therefore, have concluded
that when a full racket cover is entered with the racket for which
it is intended it meets the requirements of GRI 5 and should be
classified with the racket.
In those cases, however, where the above type of full racket
cover is separately imported, i.e., it is not entered with the
article for which it is intended, the cover would not be
classifiable with the racket since it would not meet the provision
of GRI 5 regarding the entry of containers with the articles for
which they are intended. Accordingly, the racket cover is to be
classified in the heading appropriate thereto. We considered
headings 4202 and 9506 in this regard. While this type of cover
serves to protect and store a tennis racket, we believe it performs
a greater function. It facilitates the transportation of the
racket and, in the internal and external pockets which are a part
thereof, it facilitates the transportation and storage of other
articles. It performs functions similar to travel, sports and
similar bags which are provided for in heading 4202. It would fall
within heading 4202, HTSUSA, which covers travel, sports and
similar bags. In this regard we believe this provision is more
specific than heading 9506, HTSUSA, which provides for parts and
accessories of lawn tennis rackets. Therefore, in accord with GRI
3, which is applicable when 2 or more headings cover the product,
and which specifies that the heading which provides the more
specific - 5 -
description is preferred over the one which provides a more general
description, we have concluded that classification under heading
4202 is appropriate for the full racket covers when separately
imported.
We next considered the proper classification of full racket
covers which are designed to carry more than one racket. We
concluded that this type of cover would perform all the functions
of a full racket cover which is designed to carry only one racket.
We believe the fact that it is designed to transport, store and
protect multiple rackets and to hold other items clearly shows that
it is a sports bag. In reaching this conclusion we noted that such
covers are normally a separate purchase item and are not sold with
a tennis racket. These kind of racket covers are classifiable in
heading 4202 with travel, sports and similar bags whether imported
with tennis rackets or separately imported.
In summary, tennis racket covers whether 3/4 length or full
length may be classified on the basis a variety of factors such as
their design, whether they are entered with the rackets for which
they are intended, whether they are of the type normally sold with
such rackets, whether they have pockets, handles, straps, etc.
which indicate that they were designed to transport tennis rackets
and other articles or were merely for the storage and protection
of a racket therein.
HOLDING:
Plastic racket covers, 3/4 length, which are entered with the
rackets for which they are intended, are classifiable with the
rackets in subheading 9506.51.20, HTSUSA, if the rackets are
strung, or subheading 9506.51.40, HTSUSA, if the rackets are not
strung. Such covers are subject to a general rate of duty of 5.3
percent ad valorem or 3.9 percent ad valorem, respectively.
Plastic racket covers, 3/4 length, which are not entered with
the rackets for which they are intended, are classifiable in
subheading 9506.51.60, HTSUSA, as parts and accessories of rackets.
Such covers are subject to a general rate of duty of 3.1 percent
ad valorem.
Plastic racket covers, full length, which are entered with
the rackets for which they are intended, are classifiable with the
rackets in subheading 9506.51.20, HTSUSA, if the rackets are strung
or subheading 9506.51.40, HTSUSA, if the rackets are not strung.
Such covers are subject to a general rate of duty of 5.3 percent
ad valorem or 3.9 percent ad valorem, respectively.
- 6 -
Plastic racket covers, full length, which are not entered with
the rackets for which they are intended, are classifiable in
subheading 4202.92.4500, HTSUSA, as travel, sports or similar bags.
Such covers are subject to a general rate of duty of 20 percent ad
valorem.
Plastic racket covers, full length, which are designed to
carry more than one racket, are classifiable in subheading
4202.92.4500, HTSUSA, as travel, sports or similar bags, whether
or not they are entered with the rackets for which they are
intended. Such covers are subject to a general rate of duty of 20
percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division