The tariff classification of a duffel bag on wheels from China.

NY H84753 August 9, 2001 CLA-2-42:RR:NC:TA:341 H84753 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Mr. Rolando E. Portal ABC Distributing, Inc. P.O. Box 611210 North Miami, FL 33261-1210 RE: The tariff classification of a duffel bag on wheels from China. Dear Mr. Portal: In your letter dated July 31, 2001, you requested a tariff classification ruling for a duffel bag on wheels. You have submitted a swatch and catalog picture of item #139225. The item is a duffel bag with wheels and a retractable handle designed to contain clothing and other personal effects while traveling. It is manufactured with an exterior surface of polyvinyl chloride (PVC) sheeting. The bag features an adjustable shoulder strap, in addition to the retractable pull handle, and a U-zip top opening. It measures approximately 30”(L) x 14”(W) x17”(H). The applicable subheading for item #139225 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