The tariff classification of a duffle bag from China

N045854 December 16, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Johanna Oh Columbia Sportswear 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of a duffle bag from China Dear Ms. Oh: In your letter dated November 26, 2008 you requested a tariff classification ruling on behalf of Mountain Hardware. The sample which you submitted is being returned as requested. Style OU3401 is a duffle bag constructed of 1000 denier polyester textile material. The fabric of the bag is coated on the outer surface with thermoplastic elastomer (TPE). The bag is designed to provide storage, organization, protection and portability to clothing and other personal effects during travel. The bag features an interior textile-lined compartment with open mesh pockets at each end. The interior also has adjustable straps with plastic closures to keep personal effects from shifting or moving while the bag is being carried. It secures with a top zipper closure along three sides. The duffel bag has adjustable carrying handles that enables the user to wear the bag on the back, like a backpack. The front exterior has a zippered pocket with a clear plastic window for identification. It measures approximately 21” (W) x 11.5” (H) x 12” (D). In your letter, you suggest subheadings 4202.92.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of textile materials, other, other, of man-made fibers, backpacks, and 4202.92.3031, HTSUS, which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. Classification of goods within subheading 4202.92 is subject to Chapter 42, Additional U.S. Note 2 wherein goods that are made-up of a textile material that is impregnated, coated, covered, or laminated with plastics, are regarded as having an outer surface of textile material or of plastic sheeting depending on whether the textile constituent or the plastic constituent material makes up the exterior surface material. The exterior surface constituent material of the bag consists of plastic sheeting; therefore the article is classified as having an outer surface of a sheeting of plastic. The applicable subheading for style OU3401 will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sport, and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20% 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/. 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