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860984 86 Ruling Active

The tariff classification of a carrying case from Korea.

Issued March 28, 1991 by U.S. Customs and Border Protection.

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86 860984 (March 28, 1991)

Tariff classification

HTS codes: 4202.92.3030

Headings: 4202

Product description

The item is not considered to be furniture for tariff classification purposes.

CBP rationale

The applicable subheading for the carrying case of textile man-made materials will be 4202.92.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other.

Full text

NY 860984 March 28, 1991 CLA-2-42:S:N:N3G:341 860984 CATEGORY: Classification TARIFF NO.: 4202.92.3030 Mr. Robert Fleming Limited Edition Productions 1031 W. Manchester Blvd. - Suite H Inglewood, CA 90301 RE: The tariff classification of a carrying case from Korea. Dear Mr. Fleming: In your letter dated February 21, 1991, you requested a tariff classification ruling. The submitted sample is a carrying case constructed with an outer surface of textile materials, which is designed to contain a removable styrofoam cooler. The case, which is called the "Sit 'N Drink Golf Bag", is manufactured of a hard rigid shell and has a padded seat area on the lid. It is designed so that it may be used as a seat as well as a carrying case. It has two accessory pockets on its side and resembles a miniature golf bag. The cooler appears to be imported within the carrying case. Although the carrying case is said to be of a cotton backed vinyl material, the sample submitted appears to be of a vinyl backed man-made textile material. The item is not considered to be furniture for tariff classification purposes. The applicable subheading for the carrying case of textile man-made materials will be 4202.92.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The duty rate will be 20 percent ad valorem. Item 4202.92.3030 falls within textile category designation 670. Based upon international textile trade agreements, products of Korea are subject to visa requirements and quota restraints. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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

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