The tariff classification of a traveling bag of plastic sheeting from China

NY I88859 December 11, 2002 CLA-2-42:RR:NC:3:341 I88859 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Al Dweck C/o T S Group Inc. 109 Phillips Avenue Deal, N.J. 07723 RE: The tariff classification of a traveling bag of plastic sheeting from China Dear Mr. Dweck: In your letter dated September 19th, 2002 (resubmitted in December ’02) you requested a tariff classification ruling. The submitted sample is a carrying bag wholly made up of transparent polyvinyl chloride (PVC) plastic sheeting of approximately 12MIL thickness and measures approximately 15” x 15”. It has a nylon coil zipper closure and woven fabric double handles. The bag has a removable woven fabric shoulder strap. The sample presented has a paper packaging insert that represents it as “The Hands Free Talit bag”. The bag is of a kind designed to contain personal effects during travel. You have suggested that the bag is classified within the Special tariff provision, subheading 9810.0090 that provides, in part for “..bags for the keeping of prayer shawls and headwear of a kind used for public or private religious services…” However, there is nothing about the bag that would indicate that it is specifically designed for a religious prayer shawl or headwear. The bag itself is a generic carrying bag not otherwise dedicated for use with a religious article. The applicable subheading for the carrying bag of plastic sheeting 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 plastics, 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 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division