The tariff classification of a carry bag from China

N004349 December 27, 2006 CLA-2-46:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.9026 Ms. Kelly Edwards Blue Ridge International Products Co. P.O. Box 989 Freeport, FL 32439 RE: The tariff classification of a carry bag from China Dear Ms. Edwards: In your letter dated November 29, 2006 you requested a classification ruling. We are returning your sample. The submitted sample is identified as the “Fisher Price Portable Bath and Changing Caddy, Style 52004.” The bag measures approximately 15”(L) x 10”(H) x 5”(W). It is designed to provide storage, organization, protection, and portability to diapers and accessories related to changing a baby’s diaper. It is constructed with an outer surface of man-made fiber textile material that is coated on the inner side with PVC plastic. The case has a main compartment with pockets at both ends and along one side. There are two cutout carry handles on the side of the case. In you letter you suggest classification in subheading 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other. The bag has an exterior of nylon fabric that is backed with a layer of plastics. The Explanatory Notes to Chapter 39, HTSUS, indicate that (except for certain wall or ceiling coverings) “the classification of plastics and textile combinations is essentially governed by Note 1(h) to Section XI, Note 3 to Chapter 56 and Note 2 to Chapter 59.” Among other goods, Chapter 59, HTSUS, covers textile fabrics laminated with a layer of compact plastics. The material comprising the caddy is considered to be a textile fabric for tariff classification purposes. Moreover, goods provided for in heading 4202 are excluded from classification in heading 3924 by Chapter 39 legal note 2(ij). Since the instant item is described by heading 4202, it cannot be classified in heading 3924 of the HTSUS. The applicable subheading for the carry bag will be 4202.92.9026, HTSUS, which provides for other containers and cases, other, with outer surface of textile materials, of man-made fibers. The duty rate will be 17.6 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Subheading 4202.92.9026, HTSUS, falls within textile category 670. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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 Vikki Lazaro at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division