The tariff classification of a beach bag from China.

NY J89409 October 6, 2003 CLA-2-42:RR:NC:TA:341 J89409 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Mr. Ted Conlon Fourstar Group Inc. 63 South Street, Suite 190 Hopkinton, MA 01748 RE: The tariff classification of a beach bag from China. Dear Mr. Conlon: In your letter dated September 23, 2003, you requested a tariff classification ruling for a beach bag. A sample of item 62302651U “PVC Beach Bag” has been submitted. The item is a travel bag similar to a backpack designed to be worn on the back to contain personal effects during travel. It is manufactured of transparent polyvinyl chloride (PVC) sheeting. It is unlined and measures approximately 18”(H) x 12”(W). The top of the bag is secured by means of a braided drawstring that converts into the shoulder straps. The applicable subheading for the beach 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 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division