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NY A88465

October 24, 1996

CLA-2-95:RR:NC:2:224 A88465


TARIFF NO.: 9506.11.4000

Tammy F. Hetrick
Burton Snowboards
80 Industrial Parkway
Burlington VT 05401

RE: The tariff classification of a plastic snowboard bag from China.

Dear Ms. Hetrick:

In your letter dated October 9, 1996, you requested a tariff classification ruling.

The merchandise consists of a plastic sleeve primarily designed to enclose snowboard skis imported into the United States. You state that snowboards will be packed and shipped in these bags to protect the boards from shipping and storage damage. The bag has a zippered closure, is somewhat specially fitted to the snowboard, and is transparent to allow prospective purchasers a clear view of the snowboard. You intend to import the snowboards, packed inside the plastic bags, from Austria and/or Canada. A printed description on one end of the plastic bag informs the consumer that this item is a "re-usable board sleeve" and can be used as a storage sleeve. The bag can only serve this storage function when the bindings are removed, however.

Our ruling applies only to snowboard bags imported with their snowboards. Subheading 9506.11.4000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter...: Snow-skis and other snow-ski equipment;...Skis and parts and accessories thereof, except ski poles: other skis." The bag would be classifiable in heading 4202, HTSUSA, if imported separately.

We note that certain containers may be classified with the articles they are designed to hold, if the requirements of General Rule of Interpretation (GRI) 5(a) are met. In pertinent part, GRI 5(a) states that:

Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long- term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith.

In this case, the storage bag is specially shaped to contain a snowboard. It is roughly board-shaped, only slightly larger than the board, and would not easily accommodate additional items. The bag is suitable for long term use. The bag will be entered with the snowboard it is intended to contain. It is clear to us that this board storage sleeve will contribute to the protection of the snowboard, in addition to providing a means of storage. Since the bag is specifically shaped to fit its contents, it is not likely to be sold as an independent product for carrying various other personal effects. It is our determination therefore, that this protective storage bag meets the requirements of GRI 5(a), and is classified with its contents.

The plastic board storage bag will be classified along with its snokwbokard contents in subheading 9506.11.4000 HTSUSA, which provides for "Snow-skis and other snow-ski equipment; parts and accessories thereof: Skis and parts and accessories thereof, except ski poles: Other skis." The rate of duty will be 4.1 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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