CLA-2 CO:R:C:T 953747 NLP
Mr. T.E.G. Yourieff
Neil Pryde Sails, Inc.
P.O. Box 50
Milford, CT. 06460
RE: Sailboard mast carrying bag; heading 4202; Additional U.S.
Note 1 to Chapter 42; travel, sports and similar bags; Legal
Note 1(d) to Chapter 95; Explanatory Notes to heading 4202;
HRL 086896; GRI 5(a)
Dear Mr. Yourieff:
This is in response to your letter dated March 31, 1993, on
behalf of Neil Pryde Sails, Inc., concerning the classification
of a mast bag under the Harmonized Tariff Schedule of the United
States (HTSUS). You submitted a sample bag for our examination.
FACTS:
The article at issue is a bag designed to contain the mast
of a sailboard which is used in the sport of sailboarding or
windsurfing. It measures approximately seven feet in length and
seven inches in width. The bag's outer surface is made of a
nylon material and the sides are padded with a polyethylene foam
material. It is closed by means of a drawstring at one end and
the full length of the bag is divided into two sections for both
halves of the mast. A woven man-made textile strap with plastic
buckles is sewn at each end of the bag.
The bag is made in China and is not imported with a mast.
According to your letter, the masts for the sailboards are made
in the U.S., and they are currently exported in cardboard tubes.
However, as the masts have weak resistance to impact loads, you
would like to pack them in the subject bags and then ship them to
consumers worldwide.
ISSUE:
What is the tariff classification of the mast carrying bags?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS 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.
Heading 4202, HTSUS, provides for the following:
Trunks..., traveling bags, toiletry bags, knapsacks and back
packs, handbags, shopping bags..., sports bags, bottle
cases... and similar containers, of textile materials....
Heading 9506, HTSUS, provides for, inter alia, articles and
equipment for athletics, other sports or outdoor games. The
Legal Notes and the Harmonized Commodity Description and Coding
System Explanatory Notes (ENs) to Chapters 42 and 95, HTSUS,
describe criteria for the inclusion of goods in heading 4202,
HTSUS. Legal Note 1(d) to Chapter 95, HTSUS, provides that
"[t]his Chapter does not cover: (d) sports bags or other
containers of heading 4202...." Therefore, if this bag is
considered to be a sports bag or "other container" of heading
4202, HTSUS, it is not classifiable in Chapter 95, HTSUS.
Additional U.S. Note 1 to Chapter 42, HTSUS, 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 ENs to heading 4202, HTSUS, provide, on page 613, that
"[t]he expression 'sports bags' 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 the above two bags, the sailboard mast carrying
bag serves to protect and store a mast. It is clearly designed
to facilitate the transportation of the mast as it is equipped
with straps or handles. Therefore, the subject bag performs
functions similar to travel, sports and similar bags which are
provided for in heading 4202, HTSUS. Specifically, it is
classified in subheading 4202.92.3030, HTSUS. See, Headquarters
Ruling Letter 086896, dated June 26, 1990, wherein we classified
a bag that was designed to transport and protect a surfboard as a
travel, sports and similar bag in subheading 4202.92.3030, HTSUS.
In classifying this bag, we also considered GRI 5(a), which
provide the following:
(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 entered with the
articles for which they are intended, shall be
classified with such articles when of kind
normally sold therewith. This rule does not,
however, apply to containers which give the whole
its essential character;
In the instant case, the padded bags are not imported with the
articles for which they are intended, the masts. The padded bags
are imported empty and once the bags are in the U.S., they will
be fitted with the masts and exported to consumers worldwide. As
we classify merchandise based on its condition on importation,
GRI 5 is, therefore, not applicable in this situation.
HOLDING:
The sailboard mast carrying bag is classified in subheading
4202.92.3030, HTSUS, which provides for "[t]runks,
suitcases...traveling bags, toiletry bags, knapsacks and
backpacks, shopping bags,...sports bags...and similar containers:
[o]ther: [w]ith outer surface of plastic sheeting or of textile
materials: [t]ravel, sports and similar bags: [w]ith outer
surface of textile materials: [o]ther: [o]ther: [o]f man-made
fibers: [o]ther." The rate of duty is 20% ad valorem and the
applicable textile category code is 670.
The designated textile and apparel categories may be
subdivided into parts. If so, the 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 the importer 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 updated
weekly and 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