The tariff classification of an ATV duffel bag, accessory bags, mittens, tank saddlebag, fender bag, cooler bag, bottle holder and cargo net from China.

NY G88234 March 23, 2001 CLA-2-42:RR:NC:TA:341 G88234 CATEGORY: Classification TARIFF NO.: 4202.92.9060; 6307.90.9989; 8708.99.8080; 8708.29.5060 Mr. Herbert T. Posner Weltz & Posner’ Counsellors at Law Empire State Building 350 Fifth Ave., Suite 7610 New York, NY 10118 RE: The tariff classification of an ATV duffel bag, accessory bags, mittens, tank saddlebag, fender bag, cooler bag, bottle holder and cargo net from China. Dear Mr. Posner: In your letter dated March 5, 2001, on behalf of Gates-Mills, Inc., you requested a tariff classification ruling. The sample submitted is identified as the “Ultimate ATV Bag” with components, which is a duffel bag measuring approximately 35” x 13” x 9 ½”. Inside the duffel bag are an ATV accessory bag set (2 bags), mittens, tank saddle bag, fender bag, cooler bag, thermos bottle holder and a cargo net. Each item is said to be imported packed ready for sale to the user as a set. However, the contents have disparate users, therefore each item will be classified on its own merit. Items 1, 2, 4 and 5, the duffel bag, accessory bags, saddlebag and fender bag, are each designed and primarily used to store, protect and organize automotive accessories and personal effects. Each item is designed to be attached to an ATV vehicle. Item 3 is ATV mittens which are designed to be slipped over the steering grips of the ATV and are used to protect the driver’s hands. Item 7 is an insulated bottle carrier designed to contain one bottle. Item 8 is a large cargo net designed for use with ATV or similar vehicles. Items 1, 2, 4, 5, 6 and 7 are each manufactured of a fabric backed compact plastic sheeting. The plastic sheeting is the exterior surface constituent material. Your samples are being returned as requested. The applicable subheading for Items 1, 2, 4, 5 and 7, the duffel bag, accessory bags, saddle bag, fender bag, and bottle holder, will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTS), which provides in part, for other bags and containers, with outer surface of sheeting of plastic, other, other, other, other. The rate of duty will be 18.3 percent ad valorem. The applicable subheading for Item 6, the cooler bag, will be 6307.90.9989, HTS, which provides for other made up articles… Other. The rate of duty will be 7 percent ad valorem. The applicable subheading for Item 3, the ATV mittens, will be 8708.99.8080, HTS, which provides for Parts and accessories of the motor vehicles of 8701 to 8705: Other parts and accessories: Other: Other: Other… Other. The rate of duty will be 2.5 percent ad valorem. The applicable subheading for Item 8, the ATV cargo net, will be 8708.29.5060, HTS, which provides for Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other… Other. The rate of duty will be 2.5 percent ad valorem. 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