The tariff classification of a surfboard bag and a sailboardbag from Australia.

NY 862715 May 10, 1991 CLA-2-42:S:N:N3G:341 862715 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Mr. David Letinsky Zog Industries P.O. Box 1222 Carpinteria, CA 93013 RE: The tariff classification of a surfboard bag and a sailboard bag from Australia. Dear Mr. Letinsky: In your letter dated April 21, 1991, on behalf of Creatures of Leisure Products, of Australia, you requested a tariff classification ruling. You have submitted samples and photos of items described as "Creatures of Leisure" surfboard/sailboard covers. The items at issue are primarily carrying bags designed to protect and/or transport surfboards/sailboards. They are constructed of woven polyethylene materials, and padded with a high density foam. The sizes range from 5'6" to 10' plus in length and 18" to 28" in width. The items feature heavy duty zippers running the entire length of the bags; allowing for easy inserting or removal of the boards. The bags also feature nylon webbed carrying handles. The front of the bags features the "Creatures of Leisure" logo. The applicable subheading for the surfboard and sailboard bags of polyethylene materials will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of plastic sheeting, other. The duty rate will be 20 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