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NY A81802

April 5, 1996

CLA-2-95:RR:NC:FC:224 A81802


TARIFF NO.: 9506.51.6000

Max O. Fernandez
FWI Corp
5777 West Century Blvd
Suite 1455
Los Angeles CA 90045

RE: The tariff classification of a tennis racket cover from China.

Dear Mr. Fernandez:

In your letter dated March 22, 1996, you requested a tariff classification ruling on behalf of Karasia Imports Inc.

The racket cover, style No. D2214, is made of 100% cotton fabric and is designed to cover 3/4 of a tennis racket placed therein, leaving the handle of the racket exposed. A zipper runs along the side of the cover and connects the front and back of the cover and keeps it on the racket.

The cover serves as a device to store and protect the racket. It has no pockets or extra compartments and no handle or strap. A racket contained in such cover is carried by use of the exposed racket handle. Since these covers are dedicated to protection and storage of tennis rackets, we believe it is appropriate to consider them as tennis racket accessories when they are not imported with tennis rackets.

The applicable subheading for the 3/4 tennis racket cover will be 9506.51.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of lawn-tennis rackets, whether or not strung. The rate of duty will be 3.1 percent ad valorem.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Tom McKenna at 212-466-5475.


Roger J. Silvestri

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