The tariff classification of a lacrosse shooting accuracy product in a carry bag from Taiwan.

NY G89615 April 13, 2001 CLA-2-95:RR:NC:2:224 G89615 CATEGORY: Classification TARIFF NO.: 4202.92.3031; 9506.99.6080 Melissa Lucas N.I. Logistics American Corp 1211 SW 5th Avenue Suite 2200 Portland, OR 97204-3782 RE: The tariff classification of a lacrosse shooting accuracy product in a carry bag from Taiwan. Dear Ms. Lucas: In your letter dated March 28, 2001, you requested a classification ruling, on behalf of Tashin Industrial Corp., your client. You are requesting the tariff classification on a product that is called the “Eliminator”. The item is a human-shaped shooting accuracy product used as a practice tool in the sport of lacrosse. The product is appropriate for all age and skill levels. It allows players to focus on prime shooting areas while preventing unnecessary injury to goalies. The reversible design of the product allows for left and right-handed goalie simulation. The “Eliminator” is used in conjunction with the lacrosse goalie net, and it is secured to the goalie net by means of an elastic draw cord that locks the form to the goalie net and is fully adjustable. The draw cord is threaded throughout the item through metal rings affixed to each of the corners. The “Eliminator” is constructed of a heavy-duty polypropylene material. The sample will be returned, as requested. There is also a carry/storage bag that is sold separately. The bag is similar to a “stuff” bag. The bag is made of 100 % nylon material with the “Eliminator” logo and the Tosch Products name printed on the bag. The bag has an opening on the top that is secured by a pull cord on one side. The carry/storage bag is classified in Chapter 42 of the HTSUSA as a travel/carry bag. The applicable subheading for the lacrosse shooting accuracy product will be 9506.99.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games, not specified or included elsewhere in this chapter…parts and accessories thereof: Other…Other.” The duty rate will be 4 % ad valorem. The applicable subheading for the nylon carry bag will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTS), which provides for “ The duty rate will be 18.3 % ad valorem. The nylon carry bag falls within textile category designation 670. Based upon international textile trade agreements products of China within this textile category designation are subject to quota and 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 Tom McKenna at 212-637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division