CLA-2-56:RR:NC:TA:351 C86007

Ms. Pamela Pinter
Big Apple customs Brokers, Inc.
151-02 132nd Avenue
Jamaica, NY 11434

RE: The tariff classification of a net soccer ball waist bag from Taiwan.

Dear Ms. Pinter:

In your letter dated March 27, 1998, you requested a classification ruling on behalf of Regent Sports Corporation.

The item is described as a "Ball Net Carry Bag", item 020-79665. It is a knotted net shaped to hold a volley ball or a ball of similar dimensions. A length of cord is threaded through the top of the net. This cord is also threaded through a small plastic holder which is spring operated. By pulling on the plastic device, one can adjust the cord length to fit around a person's waist. The net and cord are of man-made material. A sample was submitted.

The applicable subheading for the net bag will be 5609.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of yarn, strip or the like, ..., twine, cordage, rope or cables, of man-made fibers. The duty rate will be 7.2 percent ad valorem.

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

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 Camille Ferraro at 212-466-5885.

Sincerely,

Robert B. Swierupski
Director
National Commodity
Specialist Division