Decision on Applications for Further Review of Protest Nos.1001-95-104931, 1001-95-104932, 1001-95-104933, and 1001-95-104934, filed June 5, 1995; and Protest Nos. 1001-95-105205,1001-95-105206, and 1001-95-105207, filed June 14, 1995;Concerning the Classification of Travel and Sports Bags

HQ 959032 August 19, 1999 CLA-2 RR:CR:TE 959032 GGD CATEGORY: Classification TARIFF NO.: 4202.92.3030 Port Director U.S. Customs Service c/o Protest and Control Section 6 World Trade Center, Room 761 New York, New York 10048-0945 RE: Decision on Applications for Further Review of Protest Nos. 1001-95-104931, 1001-95-104932, 1001-95-104933, and 1001-95- 104934, filed June 5, 1995; and Protest Nos. 1001-95-105205, 1001-95-105206, and 1001-95-105207, filed June 14, 1995; Concerning the Classification of Travel and Sports Bags Dear Sir: This is a decision on seven protests timely filed in June 1995, against your decisions as to the classification and liquidation of seven entries of travel and sports bags that were entered in October and November 1994. FACTS: You classified the goods in subheading 4202.92.3030, HTSUSA, textile category 670, the provision for “Travel, sports and similar bags: With outer surface of textile materials: Other, Other: Of man-made fibers: Other,” with an applicable duty rate of 20 percent ad valorem. The protestant claims that the merchandise should be classified in subheading 4202.92.1500, HTSUSA, textile category 369, the provision for “Travel, sports and similar bags: With outer surface of textile materials: Of vegetable fibers and not of pile or tufted construction: Of cotton,” with an applicable duty rate of 7.2 percent ad valorem.  -2- Although no single entry contains all 13 styles of the travel/sports bags at issue, the protested merchandise is collectively identified by style numbers 75303, 75311, 75312, 75313, 75314, 75317, 75318, 75320, 75321, 75460, 75461, 75462, and 75463. On invoices, packing lists, textile export visas, etc., the fiber composition of the styles subject to each protest is stated as “MATERIAL: (WOVEN) 45% POLYESTER 55% COTTON.” Samples representative of all the styles at issue were submitted for laboratory testing. Customs laboratory report number 2-95-11964-002, dated September 26, 1995, reflects the testing of two samples of woven textile carry bags. The report states that the shell materials (excluding drawstrings and shoulder straps) of style nos. 75313 and 75460, are composed (by weight) of 100 percent polyester and 100 percent nylon, respectively. ISSUE: Whether the merchandise is classified in subheading 4202.92.1500, HTSUSA, as travel and sports bags with outer surface of textile materials of cotton; or in subheading 4202.92.3030, HTSUSA, as travel and sports bags with outer surface of textile materials of man-made fibers. LAW AND ANALYSIS: Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRI. The results of Customs laboratory testing on the representative samples are potent evidence that the protested carry bags do not have an outer surface composition of 45 percent polyester and 55 percent cotton, or of a blend which even includes cotton fibers. In the absence of any conflicting evidence as to the percentage weight of the man-made textile materials which comprise the merchandise, we find that the travel and sports bags were properly classified in subheading 4202.92.3030, HTSUSA, the classification assessed on the seven protested entries.  -3- HOLDING: The travel and sports bags identified by style nos. 75303, 75311, 75312, 75313, 75314, 75317, 75318, 75320, 75321, 75460, 75461, 75462, and 75463 are classified in subheading 4202.92.3030, HTSUSA, textile category 670, the provision for “Travel, sports and similar bags: With outer surface of textile materials: Other, Other: Of man-made fibers: Other.” The general column one duty rate (in 1994) is 20 percent ad valorem. The protests should be DENIED. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, you are to mail this decision, together with the Customs Form 19's, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entries in accordance with the decision must be accomplished prior to mailing of the decision. No later than 60 days from the date of this letter, the Office of Regulations and Rulings will make the decision available to Customs personnel, and to the public on the Customs Home Page on the World Wide Web at www.customs.ustreas.gov, by means of the Freedom of Information Act, and by other methods of public distribution. Sincerely, John Durant, Director Commercial Rulings Division