NY 862715: The tariff classification of a surfboard bag and a sailboardbag from Australia.

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.

                                   NY 862715

                                   May 10, 1991                  
                

CLA-2-42:S:N:N3G:341 862715 

CATEGORY:  Classification

TARIFF NO.: 4202.92.4500

Mr. David Letinsky
Zog Industries
P.O. Box 1222
Carpinteria, CA  93013

RE:  The tariff classification of a surfboard bag and a sailboard
bag from      Australia.

Dear Mr. Letinsky:

     In your letter dated April 21, 1991, on behalf of Creatures
of Leisure Products, of Australia, you requested a tariff
classification ruling.  
     
     You have submitted samples and photos of items described as 
"Creatures of Leisure" surfboard/sailboard covers.  The items at
issue are primarily carrying bags designed to protect and/or
transport surfboards/sailboards.  They are constructed of woven
polyethylene materials, and padded with a high density foam.  The
sizes range from 5'6" to 10' plus in length and 18" to 28" in
width.  The items feature heavy duty zippers running the entire
length of the bags; allowing for easy inserting or removal of the
boards.  The bags also feature nylon webbed carrying handles. 
The front of the bags features the "Creatures of Leisure" logo.  
 
     
     The applicable subheading for the surfboard and sailboard
bags of polyethylene materials will be 4202.92.4500, Harmonized
Tariff Schedule of the United States (HTS), which provides for
travel, sports and similar bags, with outer surface of plastic
sheeting, other.  The duty rate will be 20 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.


                                                  Sincerely,

                                   
  
                                                  Jean F. Maguire
                                                  Area Director
                                                  New York
Seaport