NY 806693
March 6,1995
CLA-2-95:S:N:N8:224 806693
Anne C. Greiner
Expeditors International
5099 Southridge Parkway
P.O. Box 45257
Atlanta, GA 30320
RE: The tariff classification of a "Magic Tennis" game from
Taiwan.
Dear Ms. Greiner:
In your letter dated January 27, 1995, you requested a
tariff classification ruling on behalf of Select Service and
Supply Inc. DBA Sportime.
The subject merchandise is a portable 22"H x 12'W short
court paddle/tennis net system that can be set up for use by four
players. The game set consists of a net, three support posts and
bases, four plastic Magic Tennis paddles and four low pressure
short court tennis balls, all contained in a carry/storage bag.
The sample will be returned at your request.
The carry/storage bag is a double handle duffle bag which
measures approximately 29" x 11" x 11". The bag is manufactured
of a vinyl-backed nylon textile material and has an adjustable,
removable shoulder strap. The duffle bag is of a kind normally
sold at retail on its own merits and is not specially shaped or
fitted to contain only the short court/paddle ball equipment.
The bag is of a kind which is capable of and often used to carry
and store additional personal effects other than the equipment.
The duffle bag and the equipment are not mutually complementary.
Accordingly, the applicable subheading for the carry/storage
duffle bag will be 4202.92.3030, Harmonized Tariff Schedule of
the United States (HTS), which provides for travel, sports and
similar bags, with outer surface of textile materials. The rate
of duty will be 19.8 percent ad valorem.
Items classifiable under 4202.92.3030, HTS, fall within
textile category designation 670. Based upon international
textile trade agreements, products of Taiwan are subject to visa
requirements and quota restraints.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
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, we suggest that you check, close to the time of
shipment, the Status Report on Current Import Quota (Restraint
Levels), an internal issuance of the U.S. Customs Service, which
is available for inspection at your local Customs office.
The applicable subheading for the "Magic Tennis" game system
components, excluding the duffle bag, will be 9506.99.6080, HTS,
which provides for articles and equipment for general physical
exercise, gymnastics, athletics, other sports or outdoor
games...Other: Other. The rate of duty will be 4.5 percent ad
valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport