The tariff classification of a duffel bag from China

N045855 December 18, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Ruth Texeira Columbia Sportswear Company 14375 SW Science Park Drive Portland, OR 97229 RE: The tariff classification of a duffel bag from China Dear Ms. Texeira: In your letter dated November 26, 2008 you requested a tariff classification ruling. The sample which you submitted is being returned as requested. Style UU9710 is a duffel bag constructed of polyester textile material and coated on the outer surface with thermoplastic elastomer (TPE). The bottom portion of the bag is molded and constructed of a polyurethane (PU) coated leather. The duffle bag is designed to provide storage, organization, protection and portability for clothing and other personal effects during travel. The bag has a main textile compartment with no additional features and a top zipper closure along three sides. It is designed to be carried by hand or carried over the shoulder by means of a removable, adjustable shoulder strap. It has an external bungee cord for storage of wet or dirty gear. The front exterior of the bag has a zippered compartment with an interior mesh pocket. The rear exterior has an open mesh pocket. The duffle bag measures approximately 17” (W) x 10” (H) x 10” (D). In your letter, you suggest subheading 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. 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 duffle bag consists of plastic therefore the article is classified as having an outer surface of a sheeting of plastic. The applicable subheading for style UU9710 will be 4202.92.4500, 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