The tariff classification of a duffel bag on wheels from Taiwan and/or China.

NY G82599 October 6, 2000 CLA-2-42:RR:NC:TA:341 G82599 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Mr. Ray Reynolds Lee Hardeman Customs Brokers, Inc. P.O. box 45545 Atlanta, GA 30320-0545 RE: The tariff classification of a duffel bag on wheels from Taiwan and/or China. Dear Mr. Reynolds: In your letter dated September 22, 2000, on behalf of Charbroil, a Division of W.C. Bradley Co., you requested a tariff classification ruling for a duffel bag on wheels. The sample submitted is identified as the “Thermos Grill 2 Go Bag”. The item is essentially a duffel bag on wheels designed to contain personal effects and accessories during travel. You have indicated that the intended use for the bag will be to store/transport a portable gas grill. The bag is manufactured with an exterior surface of polyvinyl chloride (PVC) sheeting with nylon trim along it edges. The bag is unlined and features a number of integrated internal pockets, two carrying handles on both end and double webbed carrying straps on top. It is secured by means of a zippered closure. Your sample is being returned as requested. The applicable subheading for the 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, 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. 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