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NY 806693




March 6,1995

CLA-2-95:S:N:N8:224 806693

CATEGORY: CLASSIFICATION

TARIFF NO.: 9506.99.6080; 4202.92.3030

Anne C. Greiner
Expeditors International
5099 Southridge Parkway
P.O. Box 45257
Atlanta, GA 30320

RE: The tariff classification of a "Magic Tennis" game from Taiwan.

Dear Ms. Greiner:

In your letter dated January 27, 1995, you requested a tariff classification ruling on behalf of Select Service and Supply Inc. DBA Sportime.

The subject merchandise is a portable 22"H x 12'W short court paddle/tennis net system that can be set up for use by four players. The game set consists of a net, three support posts and bases, four plastic Magic Tennis paddles and four low pressure short court tennis balls, all contained in a carry/storage bag. The sample will be returned at your request.

The carry/storage bag is a double handle duffle bag which measures approximately 29" x 11" x 11". The bag is manufactured of a vinyl-backed nylon textile material and has an adjustable, removable shoulder strap. The duffle bag is of a kind normally sold at retail on its own merits and is not specially shaped or fitted to contain only the short court/paddle ball equipment. The bag is of a kind which is capable of and often used to carry and store additional personal effects other than the equipment. The duffle bag and the equipment are not mutually complementary.

Accordingly, the applicable subheading for the carry/storage duffle bag will be 4202.92.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of textile materials. The rate of duty will be 19.8 percent ad valorem.

Items classifiable under 4202.92.3030, HTS, fall within textile category designation 670. Based upon international textile trade agreements, products of Taiwan are subject to visa requirements and quota restraints.

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, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quota (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

The applicable subheading for the "Magic Tennis" game system components, excluding the duffle bag, will be 9506.99.6080, HTS, which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports or outdoor games...Other: Other. The rate of duty will be 4.5 percent ad valorem.

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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