us-cbp-cross-rulings-hq-086770•HQ 086770: Trailblazer
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
HQ 086770
June 20, 1990
CLA-2 CO:R:C:G 086770 NLP
CATEGORY: Classification
TARIFF NO.: 4202.32.2000
Mr. John Mackay
Kayson West Industries Inc.
1-131 Howland Avenue
Toronto, Ontario
Canada
M5R 3B4
RE: Trailblazer
Dear Mr. Mackay:
This is in response to your letter dated March 12, 1990,
requesting a classification of "Trailblazers" under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). A sample was submitted for our examination.
FACTS:
The Trailblazer, manufactured in Canada, is an envelope made
of plastic sheeting designed to hold a map of a ski area. It is
made specifically for use at alpine and cross country ski areas.
Skiers attach the "Trailblazer", by means of a velcro-like hook
and loop fastener, to the outside of their ski jackets around
their wrists or forearms.
ISSUE:
What is the classification of the Trailblazer under the
HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes, and, provided
such headings or notes do not otherwise require, according to
the remaining GRI's taken in order.
Subheading 4202.32.2000, HTSUSA, provides for articles of a
kind normally carried in the pocket or in the handbag, with outer
surface of plastic sheeting, other. The Trailblazer is an
article of a kind that is usually carried in the pocket or in the
handbag. The fact that the article is worn on the person, on the
wrist or forearm secured by a velcro closure, is for the skier's
convenience and is incidental. The article would be carried in
the pocket or in the handbag, exclusively, if it did not have the
closure that allows it to be worn on the person.
HOLDING:
The Trailblazer is classifiable in subheading 4202.32.2000,
HTSUSA, which provides for articles of a kind normally carried in
the pocket or in the handbag, with outer surface of plastic
sheeting, other. The rate of duty is 20 percent ad valorem.
Articles originating in Canada and classified in this
subheading are eligible for a duty rate of 16 percent ad valorem
under the United States-Canada Free Trade Act, if all applicable
requirements are met.
Sincerely,
John Durant, Director
Commercial Rulings Division
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