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HQ 962602




January 24, 2001

CLA-2 RR:CR:TE 962602 GGD

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.4500

Ms. Carol Hagyard
A.N. Deringer, Incorporated
1010 Niagara Street
Buffalo, New York 14213

RE: Reconsideration of Port Ruling Letter (PD) D84531; Sport Bag; Ruling Correct as to Original Sample Submitted

Dear Ms. Hagyard:

This letter is in response to your request of February 3, 1999, on behalf of your client, Jerry's Skating World, Inc., for reconsideration of PD D84531, issued December 3, 1998, concerning the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of a sport bag made in China. A sample of a sport bag was submitted at the time of the original ruling. A separate sample and additional information were submitted with your current request. We regret the delay in responding.

FACTS:

In PD D84531, the sample sport bag (with no item number) was found to measure approximately 21 inches by 12 inches by 10 inches. The bag had two undivided/unlined compartments that were separated by a zipper running along three sides near the bottom of the bag. The bag also had a top zipper closure, a web adjustable shoulder strap and web carrying straps, a telescopic handle, and two
wheels. The bag was found to have an outer surface composed of a woven fabric of polyester and PVC plastic. The bag was classified in subheading 4202.92.3031, textile category 670, the provision for "...Travel, sports and similar bags: With outer surface of textile materials: Other, Other: Of man-made fibers: Other," with a general column one duty rate of 19 percent ad valorem.

In your request for reconsideration, you submit an additional sample sport bag that is substantially similar to the bag subject to PD D84531 and described above. You assert that the bag possesses an outer surface composed of 100 percent PVC plastics, and that polyester textile materials comprise only the interior backing for the PVC (not the outermost surface as indicated in PD D84531). You also present the copy of a laboratory report reflecting analysis of the bag's constituent fabric, the results of which state that the "face" of the bag is composed of PVC and that the "back" is composed of polyester.

Upon review of the record and the information and sample currently available, we find that PD D84531 is correct based upon the sample previously provided to Customs. However, this letter additionally provides a binding ruling as to the tariff classification of the newly submitted sport bag.

ISSUE:

Whether the sport bag on wheels is classified in subheading 4202.92.3031, HTSUSA, or in subheading 4202.92.4500, HTSUSA.

LAW AND ANALYSIS:

Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI.

Among other goods, chapter 42, HTSUSA, covers travel goods, handbags and similar containers. Heading 4202, HTSUSA, covers “Trunks, suitcases, vanity cases,
attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper.”

Subheading 4202.92, HTSUSA, provides, in part, for "Travel, sports and similar bags." In pertinent part, Additional U.S. Note 1 to chapter 42 states that "the expression "travel, sports and similar bags" means goods...of a kind designed for carrying clothing and other personal effects during travel...." Whether the sport bag is properly classified at the eight digit level in subheading 4202.92.3031 or subheading 4202.92.4500, essentially depends upon the composition of its outer surface. In light of the newly submitted evidence and sample, the examination of which reveals an outer surface composition of fabric-backed PVC plastics with the plastic surface facing outward, we find that the sport bag on wheels is properly classified in subheading 4202.92.4500, HTSUSA.

HOLDING:

The sport bag on wheels is classified in subheading 4202.92.4500, HTSUSA, the provision for “Trunks...and similar containers; traveling bags...: Other: With outer surface of sheeting of plastic or of textile materials: Travel, sports and similar bags: Other." The general column one duty rate is 20 percent ad valorem.

A copy of both this ruling letter and PD D84531 should be provided with the entry documents filed at the time this merchandise is imported.

Sincerely,


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