The tariff classification of a duffel bag of plastic coated mesh from China

NY I84997 August 23, 2002 CLA-2-42:RR:NC:3:341 I84997 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Genny Fenske C/o Deep See, Inc. 18935 59th Ave. NE Arlington, WA 98223 RE: The tariff classification of a duffel bag of plastic coated mesh from China Dear Ms. Fenske: In your letter dated August 8th, 2002 you requested a tariff classification ruling. The sample submitted, identified as “Mesh Duffel, Style Number 5331”, is a duffel bag designed to provide storage, protection, and portability for clothing and other personal effects, primarily related to water sport activities. It is manufactured with an exterior surface of a wide mesh sheeting and 100 percent polyester fabric. The bag measures approximately 26”W x 13”H x 13”D. The interior is unlined and features a single zippered pocket. It has a zipper enclosure that runs across the entire length of the top. The bag has two woven carrying straps and a single removable, adjustable padded shoulder strap of the same material. The mesh material is the constituent material that imparts the essential character of the bag. The sample will be returned as requested. The mesh material is composed of a pre-existing woven fabric of knit yarns that has been dipped into Polyvinyl Chloride (PVC) plastics and heat baked. The exterior surface constituent material is of plastics. The mesh material is considered to be a sheeting of plastics for purposes of heading 4202, Harmonized Tariff System of the United States (HTSUSA). 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 or of textile materials, other, 0ther. The rate of duty will be 20 per cent 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 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division