CLA-2-42:OT:RR:NC:N4:441
Valerie Bertrand
Burton Snowboards
80 Industrial Parkway
Burlington, VT 05401
RE: The tariff classification of a surfboard bag from China
Dear Ms. Bertrand:
In your letter dated June 22, 2010, you requested a tariff classification ruling. Your sample is being returned to you.
The submitted sample, which you referred to as a “Surfboard Sox Cover” and a “Surfboard Sleeve” is a surfboard bag constructed of nylon textile material. It is intended to provide storage, protection, and portability to one surfboard. The bag had a padded nose cone, one pocket, and a drawstring closure. It will be imported on its own without a surfboard.
In your letter, you suggested classification of your sample under subheading 9506.29.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; Water skis, surf boards, sailboards and other water-sport equipment; parts and accessories thereof: other…other. However, articles of Heading 4202 are excluded from classification with Chapter 95 by Chapter 95 note 1(d).
The applicable subheading for the surfboard bag the will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of textile materials, of man-made fibers, other. The rate of duty will be 17.6% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Vikki Lazaro at (646) 733-3041.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division