The tariff classification of a carrying bag from China.

NY J80561 February 13, 2003 CLA-2-42:RR:NC:TA:341 J80561 CATEGORY: Classification TARIFF NO.: 4202.92.3031; 4202.92.4500 Ms. Lynn B. Stan Edward M. Stan and Associates 2185 CityGate Drive Columbus, OH 43219 RE: The tariff classification of a carrying bag from China. Dear Mr. Stan: In your letter dated January 27, 2003, on behalf of Kent Sporting Goods Company, Inc., you requested a tariff classification ruling for a carrying bag. You have submitted photos of an item you described as “Winning Motor Bag”. No style number was submitted. The item is a carrying bag designed to provide storage, protection, organization and portability to an outboard motor. The bag features a heavy-duty zipper that runs along the length of the bag, two heavy-duty nylon shoulder straps and carrying handles. You have requested the proper classification for the carrying bag if manufactured with an exterior surface of nylon man-made fiber textile material and/or vinyl plastic sheeting. The applicable subheading for the carrying bag if of nylon will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The rate of duty will be 17.8 percent ad valorem. The applicable subheading for the carrying bag if of vinyl will be 4202.92.4500, 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 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division