CLA-2-42:OT:RR:NC:N4:441
Lawrence Wangler
McKinley International Corporation
P.O. Box 2028
Coppell, Texas 75019
RE: The tariff classification of a crossbow bag from China
Dear Mr. Wangler:
In your letter dated April 27, 2012, you requested a tariff classification ruling on behalf of your client, Royal Case Company. Your sample will be returned to you.
The item was submitted without a style number. It is a crossbow bag constructed with an outer surface of 100% polyester textile material. The bag is heavily padded and designed to provide storage, protection, portability and organization to a crossbow and related accessories during travel. The storage area of the bag is textile-lined with no additional features. It has a zipper closure along its perimeter, a zippered compartment on the front exterior for arrows, and an adjustable, removable webbed shoulder strap with two plastic clips at each end. The bag measures approximately 38” (L) x 30” (W) at its widest point x 4.5” (D).
In your ruling request, you suggest that the crossbow case should be classified in subheading 9506.99.0530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports…parts and accessories thereof: other: other: archery articles and equipment and parts and accessories thereof…other. The crossbow case is more specifically provided for in subheading 4202.92.3031, HTSUS, within the eo nomine provision that provides for "sports bags and similar containers." Chapter 95, Note (d) excludes articles of headings 4202, 4303 and 4304, HTSUS. As such, the case is not classifiable in chapter 95, HTSUS.
The applicable subheading for the crossbow bag will be 4202.92.3031, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile materials, other, 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,
Thomas J. Russo
Director
National Commodity Specialist Division