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NY 854284




July 24, 1990

CLA-2-87:S:N:N1:101-854284

CATEGORY: CLASSIFICATION

TARIFF NO.: 8714.99.9000; 4202.92.9020

Ms. Christy Miller
Nike, Inc.
9000 S.W. Nimbus Drive
Beaverton, OR 97005-7198

RE: The tariff classification of a bicycle seat cover and a tool bag from South Korea

Dear Ms. Miller:

In your letter dated June 29, 1990 you requested a tariff classification ruling. You have submitted samples of a seat cover and a tool bag made at your facility in Beaverton, OR. The products to be imported will be manu- factured in South Korea. You suggest that the items are classifiable in subheading 6307.90.9050, Harmonized Tariff Schedule of the United States

The Nike, style # 1PT6, Echelon cycling seat cover is a stretch type bicycle seat cover attached to a mesh pouch. The product is affixed to the seat by means of an adjustable hook and loop straps. This cycling seat cover is designed to be solely or principally used on bicycles. The cover is constructed of 80 percent bright nylon and 20 percent spandex (knit); the mesh pouch is constructed of 60 percent nylon and 40 percent spandex (knit). Resting in the mesh pouch is a water resistant padded tool bag made of 420 denier nylon with a 2X Polyurethane coating.

We do not agree with your suggestion that the seat cover and tool bag are classifiable as other made up textile articles, in Chapter 63, Harmonized Tariff Schedule of the United States (HTS), under heading 63.07. For legal purposes, classification is determined according to the General Rules of Interpretation, and the relative section and chapter notes of the HTS. When goods are, prima facie, classifiable under two or more headings, the heading which provides the most specific description shall be preferred to a heading providing a more general description. In this regard we find that heading 87.14 provides for parts and accessories of bicycles, and heading 42.02 provides for tool bags.
Accordingly, the applicable subheading for the Nike, style # 1PT6, Echelon cycling seat cover will be 8714.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of bicycles. The rate of duty will be 10 percent ad valorem.

The applicable subheading for the nylon tool bag will be 4202.92.9020, HTS, which provides for trunks, suitcases... traveling bags... tool bags... and similar containers, other, with outer surfaces of textile materials, other, of man-made fibers. The rate of duty will be 20 percent ad valorem. This merchandise falls within textile category designation 670: quota and visa are required based upon international textile agreements.

As you requested, the samples will be returned to your office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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