The tariff classification of ATV Bags and Fender Emergency Kit from The Philippines or China

NY G87937 March 30, 2001 CLA-2-42:RR:NC:TA:341 G87937 CATEGORY: Classification TARIFF NO.: 4202.92.9026; 8206.00.0000 Mr. Brian P. Vas Dias All-luminum Products Inc. 10981 Decatur Road Philadelphia, PA. 19154-3297 RE: The tariff classification of ATV Bags and Fender Emergency Kit from The Philippines or China Dear Mr. Vas Dias: In your letter dated February 20, 2001, you requested a classification ruling. Your have submitted five samples of articles identified as styles 11800, 11801, 11802, 11803 and 11804. A separate letter will be issued regarding style 11804. Style #11800 is identified as the “ Fender Emergency Bag”. It consists of a fitted container of man-made textile materials containing a set of hand tools, a flashlight and a rain poncho of plastic sheeting. The item is designed to be mounted to the front or rear fender of an All Terrain Vehicle (ATV). The item is considered to be classifiable as an eo nomine set within General Rule of Interpretation 1, Harmonized Tariff System (HTS). It is dutiable at the rate of duty applicable to that article in the set subject to the highest rate of duty. The highest rate of duty is based on the flashlight which is classified within tariff number 8513.10.2000, HTS. Styles #11801 , “Mossy Oak Tank Bag” , #11802, “Mossy oak Map Bag” and #11803, “Mossy Oak Padded ATV rear Bag” are generic bags designed to provide storage, protection, organization and portability for automotive accessories as well as personal effects or property. Each is made up of man-made textile materials and is not primarily a fitted container for a specific set of goods. Each item is of a kind similar to the goods of heading 4202, (HTS) which is a more specific provision than a provision for “accessories” or other made up articles. The applicable subheading for style 11800 will be 8206.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for tools of two or more of headings 8202 to 8205, put up in sets for retail sale. The duty rate will be 12.5% ad valorem. The applicable subheading for style 11801, 11802 and 11803 will be 4202.92.9026, which provides, in part, for other containers or bags, other, with outer surface of textile materials, of man-made fibers. The duty rate will be 18.3% ad valorem. Goods classified within tariff number 4202.92.9026, HTS, fall within textile category designation 670. Based upon international textile trade agreements products of The Philippines or China are subject to quota and/or the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 Kevin Gorman at 212-637-7091. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division