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

PD D85202 December 4, 1998 CLA-2-42:SE:C:D:G02 D85202 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 sports duffel 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 sports duffle bag (ALTO Sports Style #070-24 ) measuring approximately 23 x 10 x 11 inches and having a double-zippered top closure, multiple zippered exterior pockets and compartments, two open top exterior pockets including one of textile mesh fabric, two textile webbing carry handles with a wrap around grip secured onto itself with a hook and loop fastener, and an adjustable, detachable shoulder strap with a shoulder pad. The bag is unlined. The outer surface area is predominantly of plastic sheeting, and the visual impact of the bag is provided by the plastic sheeting. The applicable subheading for the sports duffel 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 bag 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