The tariff classification of a fanny bag with outer surface of plastic sheeting from China

PD D85201 December 8, 1998 CLA-2-42:SE:C:D:G02 D85201 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Charles H. Bayar, Esq. P.O. Box 4527, Grand Central Station New York, New York 10163 RE: The tariff classification of a fanny bag with outer surface of plastic sheeting from China Dear Mr. Bayar: In your letter dated November 25, 1998 you requested a tariff classification ruling on behalf of your client, WOK Trading L.L.C. of Parker, Colorado. The item which WOK Trading intends to import is a fanny bag (ALTO Sports Style #CM-0481C) with multiple exterior zippered and open top pockets, a mesh textile open top pocket at either end, two textile webbing carry handles with a wrap around grip secured onto itself by a hook and loop fastener, an adjustable, detachable padded shoulder strap, an adjustable textile webbing belt, two textile webbing straps with buckles at either end to adjust the size of the bag, and an elastic attachment cord on the front panel which can be used to secure other items to the bag for transport. Part of the outer surface of the bag is plastic sheeting and the rest is nylon fabric. The surface area coverage of the two materials is very close. Both materials provide the same visual impact. In accordance with General Rule of Interpretation 3(c) the applicable subheading for the fanny bag will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic. 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). The sample is being returned herewith in accordance with your request. 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, Artis M. Morgan, Jr. Port Director Seattle By: Nancy K. Johnson Supervisory Import Specialist