CLA-2 R:C:F 957577 GGD
Mr. J. Epstein
W.N. Epstein & Co., Inc.
Post Office Box 45187
St. Louis, Missouri 63145
RE: "Streets Roller Derby In-Line Skates;" Roller Skates with
Nylon Carry Bag; GRI 5(a)
Dear Mr. Epstein:
This letter is in response to your request of January 10,
1995, on behalf of your client, Roller Derby Skate Corp.,
concerning the classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), of an article
identified as "Streets Roller Derby In-Line Skates," to be
imported from Thailand. A sample of the article, which includes
a nylon bag specially fitted to carry the skates, was submitted
with your request.
FACTS:
The sample article consists of a pair of skating boots with
in-line skates permanently attached, and a soft-sided, nylon bag.
The bag, which is somewhat boot-shaped, has a carrying handle, a
zippered closure, and a small exterior storage pocket. The
skates and bag will be imported in a retail package suitable for
direct sale without repacking.
ISSUE:
Whether the bag is a container specially shaped or fitted to
contain a specific article or set of articles, so as to be
classified with such article(s) in heading 9506, HTSUS. -2-
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with
the General Rules of Interpretation (GRIs). The systematic
detail of the harmonized system is such that virtually all goods
are classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relative
Section or Chapter Notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRIs may then
be applied. The Explanatory Notes (ENs) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUS by offering guidance in
understanding the scope of the headings and GRIs.
As noted above, the article essentially consists of exercise
equipment and a bag. Subheading 9506.70.2010, HTSUSA, provides
for "Articles and equipment for general physical exercise,
gymnastics, athletics, other sports (including table-tennis) or
outdoor games, not specified or included elsewhere in this
chapter...: Ice skates and roller skates...: Roller skates and
parts and accessories thereof, Attached to boots." The bag would
be classifiable in heading 4202, HTSUS, if imported separately.
We note that certain containers may be classified with the
articles they are designed to hold, if the requirements of GRI
5(a) are met. In pertinent part, GRI 5(a) states that:
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 a kind normally sold therewith.
In this case, the carry bag is specially shaped to contain a
specific set of articles. It is roughly boot-shaped, is only
slightly larger than the skates, and would not easily accommodate
additional items. The bag is suitable for long term use, in that
it is constructed of sturdy textile with a zipper closure. The
bag will also be entered with the roller skates it is intended to
contain. Although carry bags are not normally sold with roller
skates, it is clear that this bag will contribute to the
protection of the skates, in addition to providing a convenient
means of secure transportation and storage. Since the bag is -3-
oddly shaped in order to fit its specific contents, it is not
likely to be sold as an independent product for carrying various
other personal effects (as would be a back pack, fanny bag, or
shoulder bag). It is our determination, therefore, that the
carry bag meets the requirements of GRI 5(a), and is classified
with its contents.
HOLDING:
The "Streets Roller Derby In-Line Skates" and nylon carry
bag, are properly classified in subheading 9506.70.2010, HTSUSA,
which provides for "Articles and equipment for general physical
exercise, gymnastics, athletics, other sports (including table-
tennis) or outdoor games, not specified or included elsewhere in
this chapter...: Ice skates and roller skates...: Roller skates
and parts and accessories thereof, Attached to boots." The duty
rate is free.
Sincerely,
John Durant, Director
Commercial Rulings Division