CLA-2-42:OT:RR:NC:N4 441
Bradley Handelman
Strikeforce Bowling LLC
2020 Indian Boundary Drive Melrose Park, IL 60160
RE: The tariff classification of bowling ball bags from China
Dear Mr. Handelman:
In your letter dated December 13, 2023, you requested a tariff classification ruling. Photographs and descriptive literature were submitted for our review.
The articles at issue are bowling ball bags. They are designed to provide storage, protection, portability, and organization to the balls and other related equipment used in the sport of bowling. Each bag is constructed with an outer surface of nylon textile material, which is a man-made fiber.
The “Konvoy Double Roller” holds up to two balls and has five-inch wheels with steel bearings. The bag features end pick-up handles, a retractable handle, and an accessory pocket. It has the capacity to hold up to size 15 shoes and has interior retaining panels to secure the bowling balls. It measures approximately 14 inches (W) x 18 inches (D) x 22 inches (H).
The “Diamond Triple Roller” holds up to three balls and has five-inch wheels with steel bearings. It features end pick-up handles and an accessory pocket. The bag has a separate top compartment to hold up to size 15 shoes. The article has clear retaining straps to secure the bowling balls. It has a retractable flush locking handle extending to 43 inches. It measures approximately 14 inches (W) x 21 inches (D) x 31 inches (H).
The “Cruiser Single Roller” holds one bowling ball. It has four-inch wheels, and accessory pockets. The bag features a separate top compartment to hold up to size 15 shoes. The article has a retractable square locking handle extending to 39 inches. It measures approximately 11 inches (W) x 17 inches (D) x 20 inches (H).
The “Fast Single Tote” holds one bowling ball. It features a foam ball holder and one adjustable shoulder strap. The shoe shelf holds up to size 14 shoes. The bag has a front zippered accessory pocket. It measures approximately 14 inches (W) x 9 inches (D) x 12 inches (H).
In your request, you suggest classification under subheading 9504.90.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "other bowling equipment and parts and accessories thereof.” However, the bowling ball bags are of the kind provided for in HTS 4202 as a travel, sports and similar bags. Chapter 95 is subject to exclusionary notes that preclude classification therein if the item is classifiable in heading 4202 HTSUS. Therefore, the products are not classifiable in Heading 9506 in accordance with Legal Note 1(d) to Chapter 95 which excludes “Sports bags or other containers of heading 4202, 4303 or 4304.”
You also suggest classification under subheading 4202.92.3900, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile materials, other. This subheading is applicable to sports bag constructed other than man-made fiber. Nylon is a man-made fiber and the bags will be classified accordingly.
The applicable subheading for the bowling ball bags will be 4202.92.3131, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile material, other, other, of man-made fibers. The general rate of duty will be 17.6 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.92.3131, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4202.92.3131, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Vikki Lazaro at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division