The tariff classification of a sports bag from Taiwan

N038624 October 14, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.3031 Patricia L. Peters OEC Logistics, Inc. 133-33 Brookville Blvd. Suite 306 Rosedale, NY 11422 RE: The tariff classification of a sports bag from Taiwan Dear Ms. Peters: In your letter dated September 11, 2008 on behalf of S.A.C. Industriesogies, you requested a classification ruling. The sample which you submitted is being returned as requested. The submitted sample is a sports bag constructed with an outer surface of 600-D polyester textile material. A style number was not provided. The bag is designed to provide storage, protection, portability, and organization to ski boots, hunting shoes, snowboard boots, clothing, and other related articles. The bag has a main textile-line compartment with a nylon zipper closure along three sides. The bag has double carrying handles and an adjustable removable shoulder strap. Both ends of the bag have zippered pockets. It measures approximately 15” (W) x 16” (H) x 9.5” (D). Incorporated into the bag there is a heating element that allows the contents to be dried while inside the bag. Wet or damp articles can be dried inside the bag when the 230 volt plug is connected to an external power supply. Articles can also be dried when the 12 volt plug is connected to a car cigarette lighter. The sports bag and heating element form an inseparable whole which together form a composite good. The essential character of the item is imparted by the sports bag. The applicable subheading for the sports bag will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. 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/. HTSUS 4202.92.3031 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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