CLA-2 CO:R:C:G 085918 SLR
6203.43.4030, 6203.42.4050,
6103.43.1550, 6103.42.1050;
9502.99.3000, 9902.71.13
Mr. Richard Keith
General Manager
Royal Orchid Trade
1420 Kettner Blvd.
Suite 630
San Diego, CA 92101
RE: Board Bags, Surf Trunks, Doll Wigs
Dear Mr. Keith:
This ruling is in response to your letter, dated October 28,
1989, requesting the proper classification of board bags, surf
trunks, and doll wigs under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA). Illustrations of the board
bags and trunks were included for our examination.
FACTS:
The board bags, measuring 5' to 8' in length, consist of
nylon and padded foam. They enclose the entire surfboard or
sailboard and are used primarily when transporting these boards
over long distances. Heavy duty zippers running the length of
the bag allow for the easy insertion or removal of boards. The
bags are equipped with nylon webbing shoulder straps and handles.
Some bags come with a fin block to prevent against the bending or
breakage of board fin(s) during transportation.
The subject surf trunks are made of cotton or man-made
fibers. They are worn during water sports activities such as
surfing, sailboarding, water skiing, jet skiing, and also while
swimming.
The subject doll wigs are made of human hair or mohair.
In your letter, you maintain that the board bags are
classifiable in heading 9506, HTSUSA, as a surfboard or sailboard
accessory. Moreover, you believe that the surf trunks are
classifiable as swimwear in heading 6211, HTSUSA. You question,
however, whether the doll wigs are classifiable as wigs in
heading 6704, or as doll parts and accessories in heading 9502.
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ISSUE:
What is the proper classification of the subject merchandise
under the HTSUSA?
LAW AND ANALYSIS:
Board Bags
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relevant section
or chapter notes.
Heading 9506 provides for "[a]rticles and equipment
for...athletics...or outdoor games...parts and accessories
thereof." Legal Note 1(d) to Chapter 95, however, indicates that
this chapter excludes containers as well as sports bags of
heading 4202.
Heading 4202 provides for "[t]runks, suitcases...and similar
containers; traveling bags, toiletry bags...handbags...sports
bags...and similar containers, of leather...of plastic sheeting,
of textile materials...." Subheading 4202.92 provides for
"[t]ravel, sports, and similar bags." Additional U.S. Note 1 to
Chapter 42 indicates that:
For the purposes of heading 4202, the expression 'travel,
sports and similar bags' means goods...of a kind designed
for carrying clothing and other personal effects during
travel....
The Explanatory Note to heading 4202 indicates that "[t]he
expression `sports bags' includes articles such as golf bags, gym
bags, tennis racket carrying bags, ski bags and fishing bags."
The surfboard carrying bag is a container similar to those
described in heading 4202. Moreover, the board bag is designed
to carry a personal effect, namely the surfboard. The board
bags, therefore, are classifiable in subheading 4202.92, HTSUSA.
Surf Trunks
The Court of International Trade in Hampco Apparel, Inc. v.
United States, Slip Op. 88-12 (decided January 28, 1988) set
forth the criteria for determining whether a garment is within
the purview of swimwear. The Court directed that we look to the
following criteria:
(1) whether the garment has a (sic) elasticized waistband
through which a drawstring is threaded;
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(2) whether the garment has an inner lining of lightweight
material, namely, nylon tricot; and
(3) whether the garment was designed and constructed for
swimming.
Id. at P. 7. In concluding that the garment should be classified
as swimwear, the Court stated: "If all of the above are present,
the garment is swimwear." Id. (Emphasis added.)
Here, the subject trunks at issue fail to meet the criteria
set forth in Hampco. Namely, they do not have a full support
lining. Consequently, the trunks are classifiable not as
swimwear but as men's shorts.
Doll Wigs
Heading 6704, HTSUSA, provides for "[w]igs...of human or
animal hair...." The Explanatory Notes, which represent the
official interpretation of the tariff at the international level,
offer guidance in understanding the scope of HTSUSA headings.
The Explanatory Note to heading 6704 indicates that dolls' wigs
are excluded from this heading.
Heading 9502 provides for "[d]olls representing only human
beings and parts and accessories thereof." The Explanatory Note
which accompanies heading 9502 indicates that wigs are included
among those articles deemed "parts and accessories" of dolls of
this heading. The subject doll wigs, therefore, are
classifiable in heading 9502.
HOLDING:
The board bags are classifiable in subheading 4202.92.3030,
HTSUSA, which provides for travel, sports and similar bags, with
outer surface of textile materials, other, other, other, textile
category 670, dutiable at 20 percent ad valorem.
The trunks, if woven and made from synthetic fibers, are
classifiable as men's shorts in subheading 6203.43.4030, HTSUSA,
dutiable at 29.7 percent ad valorem. Textile category 647
applies. If woven and made from cotton, the trunks are
classifiable in subheading 6203.42.4050, HTSUSA, dutiable at 17.7
percent ad valorem. Textile category 347 applies. If the trunks
are knitted and made from man-made fibers, they are classifiable
in subheading 6103.43.1550, dutiable at 30 percent ad valorem.
Textile category 647 applies. If knitted and made from cotton,
the trunks are classifiable in subheading 6103.42.1050, dutiable
at 17.1 percent ad valorem. The textile category is 347.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
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applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
The doll wigs are classifiable in subheading 9502.99.3000,
HTSUSA, which provides for doll parts and accessories, other,
other, dutiable at 12 percent ad valorem. If valued not over
$0.05 per unit, subheading 9902.71.13 would apply, and the wigs
would enter the U.S. duty free.
Sincerely,
John Durant, Director
Commercial Rulings Division