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HQ 084684


July 21, 1989

CLA-2:CO:R:C:G 084684 DRR

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.4500

Mr. John F. Furlong
Dudley Sports Co.
P.O. Box 388
Dublin, Pennsylvania 18917

RE: Classification of player bag

Dear Mr. Furlong:

This is in reference to your letter dated April 5, 1989, requesting the classification of a sports bag under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The merchandise at issue are sports bags designed to carry softball bats, shoes, gloves, uniforms, etc. The bags are constructed of an inner layer of non-transparent and non-cellular polyvinyl chloride (PVC), a non-woven felt inner layer and an outer layer of PVC. The bags have two woven straps of man-made material and a zipper closure which runs the length of the bag. The bags are assembled in Haiti from U.S. components. All of the bag components are exported from the United States in condition to be assembled except the PVC, which is cut into shape in Haiti.

Similar merchandise was the subject of a ruling to you from our New York office (NYRL 836599, February 17, 1989), which classified the merchandise in subheading 4202.92.4500, HTSUSA, and provided a ruling as to the applicability of subheading 9802.00.80, HTSUSA, to the assembly of the bags in Haiti. Your letter indicates that you believe that the bags are properly classified under subheading 4202.32, HTSUSA.

ISSUE:

Whether the bag at issue is classifiable under subheading 4202.32.1000, HTSUSA, or subheading 4202.92.4500, HTSUSA.

LAW AND ANALYSIS:

Subheading 4202.92.4500, HTSUSA, provides for travel sports and similar bags, with outer surface of plastic sheeting. Subheading 4202.32.1000, HTSUSA, provides for articles of a kind normally carried in the pocket or in the handbag.

The Explanatory Notes to the HTSUSA may be consulted for guidance as to the correct interpretation of the various HTSUSA provisions. The Explanatory Notes for subheading 4202 state that "the expression 'sports bag' includes articles such as golf bags, gym bags, tennis racket carrying bags, ski bags and fishing bags."

The bags at issue are sufficiently similar to the bags described in the Explanatory Note to be considered "sports bags". They are clearly not bags of a kind normally carried in the pocket of in the handbag. We agree with New York ruling letter 836599, of February 17, 1989, which held a similar bag to be a sports bag under subheading 4202.92.4500, HTSUSA.

HOLDING:

The bags at issue are classifiable under subheading 4202.92.4500, HTSUSA, as travel sports and similar bags, with outer surface of plastic sheeting, or of textile materials, other, with a duty rate of 20 percent ad valorem.

NYRL 836599 is affirmed.

Sincerely,

John Durant, Director

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