HQ 955831: Application for Further Review of Protest 5301-93-100112. Tool bags and axe sheath.

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 955831

                          May 17, 1994

CLA-2 CO:R:C:T  955831 HP

CATEGORY:  Classification

TARIFF NO.:   4202.92.9030

Ms. Patricia McCauley
District Director
U.S. Customs Service
1717 East Loop
Room 401
Houston, TX 77029

RE:  Application for Further Review of Protest 5301-93-100112. 
Tool bags and axe sheath.

Dear Ms. McCauley:

     This is in reply to your Memorandum PRO-2-H:C of December 7,
1993.  That memo forwarded a timely Application for Further
Review of Protest 5301-93-100112, concerning the classification
of axe sheaths.

FACTS:

     The merchandise at issue consists of three items, all said
to be of fabric of 55% ramie / 45% cotton.  The first is an axe
sheath, item #31700, a canvas sheath designed to contain a
camping axe.  It is approximately 6.5" x 5", and is specially
shaped and internally fitted to hold the axe blade.  The sheath
has a snap closure and a belt clip.

     The remaining two samples, item numbers 11820 and 11830, are
described in the importer's catalog as "canvas tool bags."  The
items are specially designed to contain tools.  Each are
described as being of heavy duty canvas, having a main
compartment with a full length zipper and inside dividers, two
side compartments with durable flap closures, and a hard fiber
bottom.

     In PC 887434 of July 22, 1993, the tool bags were classified
under subheading 4202.92.9030, HTSUSA, as other bags of textile
fibers.  The axe sheath was not addressed in this ruling.  The
importer requested entry of all three samples under subheading
4202.92.2000, HTSUSA, as travel, sports and similar bags.

ISSUE:

     Whether the samples are considered travel, sports and
similar bags under the HTSUSA?

LAW AND ANALYSIS:

     Heading 4202, HTSUSA, provides for, inter alia, travel,
sports and similar bags, and tool bags.    Additional U.S. Note 1
to Chapter 42 defines the former as "...designed for carrying
clothing and other personal effects during travel, including
backpacks and shopping bags of this heading...."  The Explanatory
Notes (EN) to the Harmonized Commodity Description and Coding
System (Harmonized System) constitute the official interpretation
of the scope and content of the tariff at the international
level.  They represent the considered views of classification
experts of the Harmonized System Committee.  Totes, Inc. v.
United States, No. 91-09-00714, slip op. 92-153, 14 Int'l Trade
Rep. (BNA) 1916, 1992 Ct. Intl. Trade LEXIS 158 (Ct. Int'l Trade
1992).  While not treated as dispositive, the EN are to be given
considerable weight in Customs' interpretation of the HTSUSA. 
Boast, Inc. v. United States, 15 Int'l Trade Rep. (BNA) 1188,
1993 Ct. Intl. Trade LEXIS 19 (Ct. Int'l Trade 1993).  It has
therefore been the practice of the Customs Service to follow,
whenever possible, the terms of the Explanatory Notes when
interpreting the HTSUSA.

     The EN to this heading, at 613, lists examples of "sports
bags" as golf bags, gym bags, tennis racket carrying bags, ski
bags and fishing bags.  The tool bags and the axe sheath are
clearly not similar to these examples, nor are they "...designed
for carrying clothing and other personal effects during travel." 
They are designed to hold tools.  In addition, tool bags are
separately listed from travel bags and sports bags in the
language of heading 4202.  Finally, the EN states that sheaths
for hunting and camping knives, and portable tool boxes and cases
specially shaped to contain particular tools, are "similar
containers" separate from travel and sports bags.  Accordingly,
we find that the items at issue were appropriately classified as
other containers.

HOLDING:

     As a result of the foregoing, the instant merchandise is
classified under subheading 4202.92.9030, HTSUSA, textile
category 870, as other containers with an outer surface of
textile material.  The applicable rate of duty is 20 percent ad
valorem.  Please note that this tariff number was changed
effective January 1, 1994, in Supplement 1 to the HTSUSA.  The
new tariff number is 4202.92.9035.

     Since classification of the merchandise as indicated above
would result in the same rate of duty as the liquidated rate, you
are instructed to deny the protest in full.  In accordance with
Section 3A(11)(b) of Customs Directive 099 3550-065, dated August
4, 1993, Subject: Revised Protest Directive, this decision should
be mailed by your office to the protestant no later than 60 days
from the date of this letter.  Any reliquidation of the entry in
accordance with the decision must be accomplished prior to the
mailing of the decision.  Sixty days from the date of the
decision the Office of Regulations & Rulings will take steps to
make the decision available to Customs personnel via the Customs
Rulings Module in ACS, and to the public via the Diskette
Subscription Service, Lexis~, Freedom of Information Act, and
other public access channels.

                           Sincerely,



                      John Durant, Director
                   Commercial Rulings Division