CLA-2-42:RR:NC:TA:341 H81161

Ms. Dianne Fassio
Purchasing Department
Commercial Sewing
65 Grant street
Torrington, Connecticut 06790

RE: The tariff classification of accessory bags for snowmobiles from Taiwan or China

Dear Ms. Fassio:

In your letter dated May 9, 2001 you requested a classification ruling.

You have submitted samples of five articles identified as: Windshield Bag - 2873209 Polaris Tank Cover with Pockets - 2873232 Polaris Handle Bar Cover - 2873898 Polaris Deluxe Saddle Trunk - 2873193 Polaris Rack Storage Bag - 2873890 Polaris

Each article is made up of man-made textile materials. The exterior surface is of man-made textiles. The bags are designed for a particular Polaris brand snowmobile. Each are used to provide storage, protection, organization and portability for snowmobile accessories and tools as well as personal effects and property. The samples are being returned as requested.

The applicable subheading for each snowmobile bag will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTS), which provides, in part, for other containers or cases, other , with outer surface of textile materials, of man-made fibers. The duty rate will be 18.3 percent ad valorem. .

Good classified within HTS 4202.92.9026 fall within textile category designation 670. Based upon international textile trade agreements products of Taiwan and China are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 Kevin Gorman at 212-637-7091.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division