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HQ 086896


June 25, 1990

CLA-2 CO:R:C:G 086896 NLP

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.3030

Mr. Richard Keith
General Manager
Tarit Court, #109
8 Sukhumvit Soi 27
Bangkok 10110
Thailand

RE: HRL 085918 affirmed. Surfboard carrying bags

Dear Mr. Keith:

This ruling is in response to your letter of March 27, 1990 requesting a reconsideration of Headquarters Ruling Letter (HRL) 085918, dated March 2, 1990, which dealt with the classification of a surfboard carrying bag under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The surfboard carrying bag consists of nylon and padded foam. It encloses the entire surfboard and is used when transporting these boards. The bags are equipped with nylon webbing shoulder straps and handles. HRL 085918 held that the surfboard carrying bag was designed to carry a personal effect, the surfboard, and was classifiable in subheading 4202.92.3030, HTSUSA, which provides for trunks...and similar containers, other with outer surface of textile materials, other, other, of man- made fibers.

In your letter of March 27, 1990 you argue that the surfboard carrying bag is not classifiable in subheading 4202.92.3030, HTSUSA, as it is not a personal effect and it is not designed to carry both clothing and personal effects. Therefore, the surfboard carrying bag is more properly classifiable in subheading 9506.29.0040, HTSUSA, which provides for surf boards, sailboards; parts and accessories thereof, other, other.

ISSUE:

What is the tariff classification of the surfboard carrying bag under the HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA 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.

In the instant case, the Legal Notes and Explanatory Notes to Chapters 42 and 95, HTSUSA, describe criteria for the inclusion of goods in subheading 4202.92, HTSUSA. Legal Note 1(d) to Chapter 95 provides that "[t]his Chapter does not cover: (d) sports bags or other containers of heading 42.02...." Additional U.S. Note to Chapter 42, HTSUSA, 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 backbags and shopping bags of this heading.

The Explanatory Notes to Heading 4202, HTSUSA, provide that "[t]he expression 'sports bag' 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 these two bags, the surfboard carrying bag is equipped with straps or handles and is clearly designed to transport and protect the surfboard.

As evidenced by the above Explanatory Notes, the subheading for "travel, sports and similar bags" includes bags that carry items that do not themselves fit precisely into the dictionary definition of a personal effect. For the purposes of tariff classification in subheading 4202.92, HTSUSA, when items like skis and golf clubs are put into one's ski or golf bag and are transported in these bags, the items become personal effects. If we were to exclude a surfboard carrying bag from classification in subheading 4202.92, HTSUSA, because a surfboard does not fit the precise definition of a personal effect, while ski bags and golf bags were included, we would give "travel, sports and similar bags" a narrower reading then intended by the HTSUSA.

Thus, since the surfboard is considered a personal effect and the surfboard carrying bag need not be designed to carry both clothing and personal effects, the surfboard carrying bag is classifiable within subheading 4202.92, HTSUSA.

HOLDING:

The surfboard carrying bag is classifiable in subheading 4202.92.3030, HTSUSA, which provides for travel, sports and similar bags, with outer surface of textile materials, other, other, other. The rate of duty is 20 percent ad valorem. The textile category is 670.

The designated textile and apparel category may be subdivided into parts. If so, 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 that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restrain Level), an internal issuance of the U.S. Customs Service, which 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.

HRL 085918 is hereby affirmed.

Sincerely,

John Durant, Director
Commercial Rulings Division

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