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HQ 085918

March 2, 1990
CLA-2 CO:R:C:G 085918 SLR


TARIFF NO.: 4202.92.3030;
6203.43.4030, 6203.42.4050,
6103.43.1550, 6103.42.1050;
9502.99.3000, 9902.71.13

Mr. Richard Keith
General Manager
Royal Orchid Trade
1420 Kettner Blvd.
Suite 630
San Diego, CA 92101

RE: Board Bags, Surf Trunks, Doll Wigs

Dear Mr. Keith:

This ruling is in response to your letter, dated October 28, 1989, requesting the proper classification of board bags, surf trunks, and doll wigs under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Illustrations of the board bags and trunks were included for our examination.


The board bags, measuring 5' to 8' in length, consist of nylon and padded foam. They enclose the entire surfboard or sailboard and are used primarily when transporting these boards over long distances. Heavy duty zippers running the length of the bag allow for the easy insertion or removal of boards. The bags are equipped with nylon webbing shoulder straps and handles. Some bags come with a fin block to prevent against the bending or breakage of board fin(s) during transportation.

The subject surf trunks are made of cotton or man-made fibers. They are worn during water sports activities such as surfing, sailboarding, water skiing, jet skiing, and also while swimming.

The subject doll wigs are made of human hair or mohair.

In your letter, you maintain that the board bags are classifiable in heading 9506, HTSUSA, as a surfboard or sailboard accessory. Moreover, you believe that the surf trunks are classifiable as swimwear in heading 6211, HTSUSA. You question, however, whether the doll wigs are classifiable as wigs in heading 6704, or as doll parts and accessories in heading 9502.


What is the proper classification of the subject merchandise under the HTSUSA?


Board Bags

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relevant section or chapter notes.

Heading 9506 provides for "[a]rticles and equipment for...athletics...or outdoor games...parts and accessories thereof." Legal Note 1(d) to Chapter 95, however, indicates that this chapter excludes containers as well as sports bags of heading 4202.

Heading 4202 provides for "[t]runks, suitcases...and similar containers; traveling bags, toiletry bags...handbags...sports bags...and similar containers, of leather...of plastic sheeting, of textile materials...." Subheading 4202.92 provides for "[t]ravel, sports, and similar bags." Additional U.S. Note 1 to Chapter 42 indicates 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....

The Explanatory Note to heading 4202 indicates that "[t]he expression `sports bags' includes articles such as golf bags, gym bags, tennis racket carrying bags, ski bags and fishing bags."

The surfboard carrying bag is a container similar to those described in heading 4202. Moreover, the board bag is designed to carry a personal effect, namely the surfboard. The board bags, therefore, are classifiable in subheading 4202.92, HTSUSA.

Surf Trunks

The Court of International Trade in Hampco Apparel, Inc. v. United States, Slip Op. 88-12 (decided January 28, 1988) set forth the criteria for determining whether a garment is within the purview of swimwear. The Court directed that we look to the following criteria:

(1) whether the garment has a (sic) elasticized waistband through which a drawstring is threaded;

(2) whether the garment has an inner lining of lightweight material, namely, nylon tricot; and

(3) whether the garment was designed and constructed for swimming.

Id. at P. 7. In concluding that the garment should be classified as swimwear, the Court stated: "If all of the above are present, the garment is swimwear." Id. (Emphasis added.)

Here, the subject trunks at issue fail to meet the criteria set forth in Hampco. Namely, they do not have a full support lining. Consequently, the trunks are classifiable not as swimwear but as men's shorts.

Doll Wigs

Heading 6704, HTSUSA, provides for "[w]igs...of human or animal hair...." The Explanatory Notes, which represent the official interpretation of the tariff at the international level, offer guidance in understanding the scope of HTSUSA headings. The Explanatory Note to heading 6704 indicates that dolls' wigs are excluded from this heading.

Heading 9502 provides for "[d]olls representing only human beings and parts and accessories thereof." The Explanatory Note which accompanies heading 9502 indicates that wigs are included among those articles deemed "parts and accessories" of dolls of this heading. The subject doll wigs, therefore, are classifiable in heading 9502.


The board bags are classifiable in subheading 4202.92.3030, HTSUSA, which provides for travel, sports and similar bags, with outer surface of textile materials, other, other, other, textile category 670, dutiable at 20 percent ad valorem.

The trunks, if woven and made from synthetic fibers, are classifiable as men's shorts in subheading 6203.43.4030, HTSUSA, dutiable at 29.7 percent ad valorem. Textile category 647 applies. If woven and made from cotton, the trunks are classifiable in subheading 6203.42.4050, HTSUSA, dutiable at 17.7 percent ad valorem. Textile category 347 applies. If the trunks are knitted and made from man-made fibers, they are classifiable in subheading 6103.43.1550, dutiable at 30 percent ad valorem. Textile category 647 applies. If knitted and made from cotton, the trunks are classifiable in subheading 6103.42.1050, dutiable at 17.1 percent ad valorem. The textile category is 347.

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 (Restraint Levels), 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.

The doll wigs are classifiable in subheading 9502.99.3000, HTSUSA, which provides for doll parts and accessories, other, other, dutiable at 12 percent ad valorem. If valued not over $0.05 per unit, subheading 9902.71.13 would apply, and the wigs would enter the U.S. duty free.


John Durant, Director
Commercial Rulings Division

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