Trailblazer

HQ 086770 June 20, 1990 CLA-2 CO:R:C:G 086770 NLP CATEGORY: Classification TARIFF NO.: 4202.32.2000 Mr. John Mackay Kayson West Industries Inc. 1-131 Howland Avenue Toronto, Ontario Canada M5R 3B4 RE: Trailblazer Dear Mr. Mackay: This is in response to your letter dated March 12, 1990, requesting a classification of "Trailblazers" under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample was submitted for our examination. FACTS: The Trailblazer, manufactured in Canada, is an envelope made of plastic sheeting designed to hold a map of a ski area. It is made specifically for use at alpine and cross country ski areas. Skiers attach the "Trailblazer", by means of a velcro-like hook and loop fastener, to the outside of their ski jackets around their wrists or forearms. ISSUE: What is the classification of the Trailblazer under the HTSUSA? LAW AND ANALYSIS: Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, and, provided such headings or notes do not otherwise require, according to the remaining GRI's taken in order. Subheading 4202.32.2000, HTSUSA, provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of plastic sheeting, other. The Trailblazer is an article of a kind that is usually carried in the pocket or in the handbag. The fact that the article is worn on the person, on the wrist or forearm secured by a velcro closure, is for the skier's convenience and is incidental. The article would be carried in the pocket or in the handbag, exclusively, if it did not have the closure that allows it to be worn on the person. HOLDING: The Trailblazer is classifiable in subheading 4202.32.2000, HTSUSA, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of plastic sheeting, other. The rate of duty is 20 percent ad valorem. Articles originating in Canada and classified in this subheading are eligible for a duty rate of 16 percent ad valorem under the United States-Canada Free Trade Act, if all applicable requirements are met. Sincerely, John Durant, Director Commercial Rulings Division