The tariff classification of a "Dry Bag" from Taiwan.

NY L81282 December 29, 2004 CLA-2-42:RR:NC:TA:341 L81282 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Ms. Genny Giroux Deep See, Inc. 18935-59th Avenue NE Arlington, WA 98223 RE: The tariff classification of a “Dry Bag” from Taiwan. Dear Ms. Giroux: In your letter dated December 10, 2004,you requested a tariff classification ruling. The sample submitted is identified as “Dry Bag”. No style number was submitted. The item is of a kind commonly known as a “River Bag”. It is designed to contain clothing and other personal effect during travel. You have indicated that the intended use for the bag will be as a sport bag for water activities. The bag is manufactured with an exterior surface of polyvinyl chloride (PVC) sheeting. It measures approximately 23”(H) x 14”(W). The top of the bag is secured by means of a plastic buckle fastener. Your sample is being returned as requested. The applicable subheading for the “Dry 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