The tariff classification of a Duffle Bag from China

PD B89524 September 23, 1997 CLA-2-42:G32 B89524 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Mr. Jay Armstrong Armstrong Global Corp. 4628 Bourbon Rd. Muscotah, KS 66058-3059 RE: The tariff classification of a Duffle Bag from China Dear Mr. Armstrong: In your letter dated September 8, 1997, you requested a tariff classification ruling. The sample submitted is a duffle bag designed to be carried by means of a textile strap affixed on each side of the zippered closure. The rubberized roll bag measures approximately 9 inches x 16 inches with a 9 inch gusset. The bag is also constructed with an outside slip pocket. The material of the bag is referred to as "Fake" nylon or embossed PVC. Once the rubber is pressed onto the fabric the pattern or the weave of the cloth will appear to give the appearance of a textile material. The applicable subheading for the Duffle Bag will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports or similar bags, with an outer surface of a sheeting of plastic, other. The rate of duty will be 20 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. Sincerely, WILLIAM J. LUEBKERT Port Director Philadelphia