HQ 084684: Classification of player bag

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 084684

                                    July 21, 1989


          CLA-2:CO:R:C:G  084684 DRR

          CATEGORY:  Classification

          TARIFF NO.:  4202.92.4500

          Mr. John F. Furlong
          Dudley Sports Co.
          P.O. Box 388
          Dublin, Pennsylvania 18917

          Re:  Classification of player bag

          Dear Mr. Furlong:

                This is in reference to your letter dated April 5, 1989,
          requesting the classification of a sports bag under the
          Harmonized Tariff Schedule of the United States Annotated
          (HTSUSA).

          FACTS:

                The merchandise at issue are sports bags designed to carry
          softball bats, shoes, gloves, uniforms, etc.  The bags are
          constructed of an inner layer of non-transparent and non-cellular
          polyvinyl chloride (PVC), a non-woven felt inner layer and an
          outer layer of PVC.  The bags have two woven straps of man-made
          material and a zipper closure which runs the length of the bag.
          The bags are assembled in Haiti from U.S. components.  All of the
          bag components are exported from the United States in condition
          to be assembled except the PVC, which is cut into shape in Haiti.

                Similar merchandise was the subject of a ruling to you from
          our New York office (NYRL 836599, February 17, 1989), which
          classified the merchandise in subheading 4202.92.4500, HTSUSA,
          and provided a ruling as to the applicability of subheading
          9802.00.80, HTSUSA, to the assembly of the bags in Haiti.  Your
          letter indicates that you believe that the bags are properly
          classified under subheading 4202.32, HTSUSA.

          ISSUE:

                Whether the bag at issue is classifiable under subheading
          4202.32.1000, HTSUSA, or subheading 4202.92.4500, HTSUSA.














                                        - 2 -


          LAW AND ANALYSIS:

                Subheading 4202.92.4500, HTSUSA, provides for travel sports
          and similar bags, with outer surface of plastic sheeting.
          Subheading 4202.32.1000, HTSUSA, provides for articles of a kind
          normally carried in the pocket or in the handbag.

                The Explanatory Notes to the HTSUSA may be consulted for
          guidance as to the correct interpretation of the various HTSUSA
          provisions.  The Explanatory Notes for subheading 4202 state that
          "the expression 'sports bag' includes articles such as golf bags,
          gym bags, tennis racket carrying bags, ski bags and fishing
          bags."

                The bags at issue are sufficiently similar to the bags
          described in the Explanatory Note to be considered "sports bags".
          They are clearly not bags of a kind normally carried in the
          pocket of in the handbag.  We agree with New York ruling letter
          836599, of February 17, 1989, which held a similar bag to be a
          sports bag under subheading 4202.92.4500, HTSUSA.

          HOLDING:

                The bags at issue are classifiable under subheading
          4202.92.4500, HTSUSA, as travel sports and similar bags, with
          outer surface of plastic sheeting, or of textile materials,
          other, with a duty rate of 20 percent ad valorem.

                NYRL 836599 is affirmed.


                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division