"Booster Cable Bag"

HQ 085772 February 6, 1990 CLA-2 CO:R:C:G 085772 SLR CATEGORY: Classification TARIFF NO.: 4202.92.9040 Mr. David P. Cell 5608 Jordan Road Bethesda, MD 20816 RE: "Booster Cable Bag" Dear Mr. Cell: This ruling is in response to your letter, dated October 4, 1989, requesting the proper classification of the "Booster Cable Bag" under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: A photocopy of the "Booster Cable Bag" was provided for our examination. The bag is made of plastic vinal PVC, measures approximately 17-1/2 inches in diameter, and has a zipper down the middle of the bag. White printing on the front of the bag presents instructions on how to jump start a car in case of a dead battery. ISSUE: What is the proper classification of the "Booster Cable Bag" under the HTSUSA? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relevant section or chapter notes. Heading 4202, HTSUSA, provides for "tool bags...and similar containers...of plastic sheeting...." Customs believes this heading aptly describes the "Booster Cable Bag." The subject container performs much like a tool bag; it provides storage, protection, and portability for an article needed to "repair" a dead battery. -2- HOLDING: The merchandise in issue is classifiable in subheading 4202.92.9040, HTSUSA, which provides for trunks, suitcases...and similar containers; travel bags...tool bags...and similar containers, with outer surface of plastic sheeting or textile materials, other, other, other. The applicable rate of duty is 20 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division