United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2000 NY Rulings > NY E86055 - NY E86534 > NY E86174

Previous Ruling Next Ruling
NY E86174

July 31, 1999



TARIFF NO.: 4202.92.3031

G.S. Middleton
L.L. Bean, Inc.
Freeport, Maine 04033

RE: The tariff classification of sports bags from Korea.

Dear Mr. or Ms. Middleton:

In your letter dated August 18th, 1999, you requested a classification ruling for sports bags from Korea.

The samples submitted with your request are identified as follows: Style OHU 42-21-000, Padded Snowboard Bag; OHU 29-21-000, Snowshoe Bag 27"; and OHU 37-21-000, Padded Ski Bag 190.

The articles are sport bags designed to contain specific sporting goods, such as skis, snowboards and showshoes. The bags are designed to provide storage, protection, organization, and portability for the article for which it is designed to contain. Each bag has an outer surface of man-made textile materials and is generally shaped to fit a generic variety of the sporting equipment. The bags serve no function in the actual sport activity nor do they enhance the actual sport activity.

The General Rules of Interpretation (GRI'S), taken in appropriate order, provide a framework for classification of goods under the harmonized Tariff Schedules of the United States Annotated (HTSUSA). The majority of imported goods are classified by application of GRI 1 that is according to the terms of the heading of the tariff schedule and any relative Section or Chapter Notes.

The term "sports bags" is an enumerated exemplar in Heading 4202, HTSUSA. Heading 4202 also includes goods which are of the same class or kind as the enumerated eo nomine exemplars and all similar articles. The Explanatory Notes to Heading 4202 specify that articles such as "ski bags" are included within the scope of "sport bags". The bags are not considered sports equipment under Chapter 95. Chapter 95 Note 1 (d) excludes sports bags of heading 4202, therefore the bags are not classifiable in Chapter 95.

Styles OHU 42-21-000, OHU 29-21-000, and OHU 37-21-000 are each sport bags and are of a kind similar to those enumerated in heading 4202, HTSUSA. Therefore, each is more specifically classified within heading 4202 and are excluded from classification in heading 9506, HTSUSA.

The applicable subheading for OHU 42-21-000, OHU 29-21-000 and OHU 37-21-000 will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports, and similar bags, with outer surface of textile materials, other, other, of man-made fibers, other. The duty rate will be 18.8% ad valorem.

Items classifiable under HTS subheading 4202.92.3031 fall within textile category designation 670. Based upon international textile trade agreements products of Korea are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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

Your samples are being returned as requested.

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 Kevin Gorman at 212-637-7091.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: