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HQ 951084


March 9, 1993

CLA-2 CO:R:C:F 951084 ALS

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.4500; 9506.51.20; 9506.51.40

Mr. James E. Hasser
President
American Racquet Company, Inc.
163 North Florida Street
Mobile, Alabama 36607

RE: Tennis Racket Covers

Dear Mr. Hasser:

This is reference to your letter concerning the tariff classification of tennis racket covers.

FACTS:

The articles under consideration are two types of tennis racket covers which are shaped to the configuration of tennis rackets.

One type of cover is designed to cover 3/4 of a racket inserted therein, leaving the handle of the racket exposed. A zipper, which connects the front and back of the cover and keeps it on the racket, runs along the side of the cover from its narrow end to the top thereof. When opened a racket may be inserted between the two halves of the cover, which is made of plastic sheeting, polyvinyl chloride, with foam between the surfaces of such sheeting. The cover serves as a device to store and protect the racket. It has no pockets or extra compartments and no handle or strap. A racket contained in such cover is carried by use of the exposed racket handle.

The second type of cover is designed to fully cover a racket inserted therein. Similar to the 3/4 racket, it has a zipper which runs along the side of the cover from its narrow end to the top thereof connecting both sides of the cover, keeping the cover on the racket, and, when opened, permits the racket to be inserted into the cover. The cover has two integral hooks to which a shoulder strap is connected by means of snaps so that the cover and racket, along with other contents, may be carried from place to place. The cover contains one or more pockets or compartments, internal and/or external, which are intended to carry items other than the racket. The items may or may not be items directly utilized while playing tennis.

ISSUE:

Are tennis racket covers classifiable as travel, sports or similar bags in heading 4202, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), or are they classifiable as accessories to tennis rackets in heading 9506, HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods, and if the heading and legal notes do not otherwise require, the remaining GRI's are applied taken in order.

In considering the heading of the HTSUSA in which the racket covers would be classified, we noted that legal note 1(d) to Chapter 95, HTSUSA, specifically excludes sports bags or other containers of heading 4202 from the coverage of Chapter 95. The General section of the Explanatory Notes (EN) to Chapter 95, which represents the opinion of the tariff classification experts at the international level, specifies that "...this Chapter also covers identifiable parts and accessories of articles of this Chapter which are suitable for use solely or principally therewith, and provided they are not articles excluded by Note 1 of this Chapter." (Emphasis in original).

We also considered GRI 5 which generally provides that containers which are specially shaped or fitted to contain a specific article or set of articles, are suitable for long-term use and are entered with the article for which they are - 3 -
intended, shall be classified with such articles when of a kind normally sold therewith.

In analyzing headings 4202 and 9506 and considering the above notes and GRI, we noted that the covers in the instant case are classifiable as racket accessories in heading 9506 if they meet the requirements of GRI 5 and if they are not sports bags or other containers of heading 4202.

In considering this matter, since we had neither a sample nor detailed description of the covers but had to rely on two dimensional drawings, it was necessary to make certain assumptions as to the constituent elements of the covers. Those assumptions are reflected herein.

Applying the aforementioned provisions to the 3/4 length covers, we note that these covers serve to store and protect a single racket. They do not contain pockets, straps or handles which one would normally expect to be present on an article which is designed to transport items contained therein. While the only information we have as to the composition of the covers is that they have an inner and outer plastic surface with foam in between both surfaces and that they are 3/4 length, it appears, based on both casual observations and informal discussions with several sporting goods store personnel, that they are the type of covers that one might expect to receive with a new racket. Accordingly, when such covers are imported with a tennis racket they are classifiable with the tennis racket under the provisions for strung rackets or unstrung rackets, as pertinent.

The 3/4 length single racket cover, when not imported with a racket, presents a different picture. According to the EN's covering GRI 5 they are to be classified with their appropriate headings. In considering the appropriate headings we considered heading 4202 and 9506. While this cover does not contain straps or handles which facilitate the transport of its contents as do other items classifiable in heading 4202, we noted that it is similar to containers classifiable therein. In this regard we believe it is similar to gun holsters which are provided for in heading 4202. We, however, noted that holsters have provisions for carriage on an individual other than the gun itself. These may include straps, belts or clips. In other words, a gun in a holster need not be held by the butt of the gun to carry it from place to place. The picture of the instant cover does not reveal the presence of any such device. While our observations of these types of covers in retail stores indicate that some of them have a cloth loop at their top, these appear to be designed to permit - 4 -
the cover, with or without the racket, to be hung from a hook and not as an appurtenance for the carriage of the racket from place to place. Accordingly, we have concluded that the 3/4 racket cover is not a container similar to a holster or to other containers specified in heading 4202. Because of this and since these covers are dedicated to protection and storage of tennis rackets, we believe that it is appropriate to consider them as tennis racket accessories when they are not imported with tennis rackets.

We next considered tennis racket covers which are designed to fully enclose a single racket. These covers, as noted above, have internal and/or external pockets as well as a carrying strap which permits the cover and its contents to be transported from place to place. Based on casual observations and informal discussions with sporting goods store personnel and others, it appears that full racket covers are often sold with rackets. While it does not appear that such covers are always sold with rackets, it appears that, except perhaps for lower cost rackets, it is more likely that rackets, as a group, will be sold with a full cover than without a cover or with a 3/4 racket cover. We, therefore, have concluded that when a full racket cover is entered with the racket for which it is intended it meets the requirements of GRI 5 and should be classified with the racket.

In those cases, however, where the above type of full racket cover is separately imported, i.e., it is not entered with the article for which it is intended, the cover would not be classifiable with the racket since it would not meet the provision of GRI 5 regarding the entry of containers with the articles for which they are intended. Accordingly, the racket cover is to be classified in the heading appropriate thereto. We considered headings 4202 and 9506 in this regard. While this type of cover serves to protect and store a tennis racket, we believe it performs a greater function. It facilitates the transportation of the racket and, in the internal and external pockets which are a part thereof, it facilitates the transportation and storage of other articles. It performs functions similar to travel, sports and similar bags which are provided for in heading 4202. It would fall within heading 4202, HTSUSA, which covers travel, sports and similar bags. In this regard we believe this provision is more specific than heading 9506, HTSUSA, which provides for parts and accessories of lawn tennis rackets. Therefore, in accord with GRI 3, which is applicable when 2 or more headings cover the product, and which specifies that the heading which provides the more specific - 5 -
description is preferred over the one which provides a more general description, we have concluded that classification under heading 4202 is appropriate for the full racket covers when separately imported.

We next considered the proper classification of full racket covers which are designed to carry more than one racket. We concluded that this type of cover would perform all the functions of a full racket cover which is designed to carry only one racket. We believe the fact that it is designed to transport, store and protect multiple rackets and to hold other items clearly shows that it is a sports bag. In reaching this conclusion we noted that such covers are normally a separate purchase item and are not sold with a tennis racket. These kind of racket covers are classifiable in heading 4202 with travel, sports and similar bags whether imported with tennis rackets or separately imported.

In summary, tennis racket covers whether 3/4 length or full length may be classified on the basis a variety of factors such as their design, whether they are entered with the rackets for which they are intended, whether they are of the type normally sold with such rackets, whether they have pockets, handles, straps, etc. which indicate that they were designed to transport tennis rackets and other articles or were merely for the storage and protection of a racket therein.

HOLDING:

Plastic racket covers, 3/4 length, which are entered with the rackets for which they are intended, are classifiable with the rackets in subheading 9506.51.20, HTSUSA, if the rackets are strung, or subheading 9506.51.40, HTSUSA, if the rackets are not strung. Such covers are subject to a general rate of duty of 5.3 percent ad valorem or 3.9 percent ad valorem, respectively.

Plastic racket covers, 3/4 length, which are not entered with the rackets for which they are intended, are classifiable in subheading 9506.51.60, HTSUSA, as parts and accessories of rackets. Such covers are subject to a general rate of duty of 3.1 percent ad valorem.

Plastic racket covers, full length, which are entered with the rackets for which they are intended, are classifiable with the rackets in subheading 9506.51.20, HTSUSA, if the rackets are strung or subheading 9506.51.40, HTSUSA, if the rackets are not strung. Such covers are subject to a general rate of duty of 5.3 percent ad valorem or 3.9 percent ad valorem, respectively.

Plastic racket covers, full length, which are not entered with the rackets for which they are intended, are classifiable in subheading 4202.92.4500, HTSUSA, as travel, sports or similar bags. Such covers are subject to a general rate of duty of 20 percent ad valorem.

Plastic racket covers, full length, which are designed to carry more than one racket, are classifiable in subheading 4202.92.4500, HTSUSA, as travel, sports or similar bags, whether or not they are entered with the rackets for which they are intended. Such covers are subject to a general rate of duty of 20 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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