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NY 894664

February 22, 1994

CLA-2-96:S:N:N3:113 894664


TARIFF NO.: 9610.00.0000; 4202.92.3030; 9608.20.0000

Ms. Barbara Lasher
Milne and Craighead Customs Brokers (USA), Inc. 200 International Boulevard
P.O. Box 2
Sweetgrass, MT 59484

RE: The tariff classification of Coach-Mate Boards from Canada

Dear Ms. Lasher:

In your letter dated January 26, 1994, on behalf of Coach- Mate Boards, you requested a tariff classification ruling.

The merchandise consists of several varieties of the Coach- Mate Board. The sample you provided is of a white marker board silk-screened with a hockey rink. It is 15-inches by 24-inches in size and backed with suction cups. It comes also with a plastic clip, Velcro, screws, and a marker. Your letter also mentions a Dressing Room Board which is a similar item 24-inches by 48-inches in size. Your brochures show a hockey coach using these items to demonstrate plays to his team.

The applicable tariff provision for the Coach Mate Board and the Dressing Room Board will be 9610.00.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for slates and boards, with writing or drawing surfaces, whether or not framed. The general rate of duty will be 5.1 percent ad valorem.

Also included are a Nylon Carrying Bag and a pocket-sized Coach-Mate Board and marker set. The submitted sample of the bag is a double handle duffel bag composed of nylon woven fabric designed to contain personal effects while travelling. The item is unlined and measures approximately 26 1/2 inches by 18 inches. It is secured by means of a top textile zippered closure.

The applicable tariff provision for the carrying bag will be 4202.92.3030, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The duty rate will be 20 percent ad valorem. Items classifiable under 4202.92.3030 fall within textile category designation 670. Based upon international textile trade agreements, products of China are subject to visa 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 Quotas (Restraint Levels), an international issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

The Pocket-sized Coach-Mate Board and marker is a very small, thin plastic version of the regular board. It is intended to be a give-away item.

The applicable tariff provision for the pocket-sized Coach- Mate Board will be 9608.20.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for felt tipped and other porous-tipped pens and markers. The duty will be 8 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.


Jean F. Maguire
Area Director

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