The tariff classification of a messenger bag from China

N061325 June 3, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.12.8030 Lisa R. Collier Brand Science LLC P.O. Box 740 313 E. Meeting Street Dandridge, TN 37725 RE: The tariff classification of a messenger bag from China Dear Ms. Collier: In your letter dated May 12, 2009, you requested a tariff classification ruling. The sample will be returned as requested. Style 7826 is a messenger bag constructed with an outer surface of 100% man-made textile material. It is designed to transport items normally carried to and from the office or school. The interior of the bag has a textile-lined storage area with an open pocket and zippered pocket on the same sidewall. The bag has a flap that covers the entire front exterior surface and secures with two plastic clips. Underneath the flap is a zippered pocket that extends across the entire width of the bag. The bag has an adjustable webbed shoulder strap and measures approximately 17” (W) x 11” (H) x 5” (D). The applicable subheading for style 7826 will be 4202.12.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for attaché cases, briefcases, school satchels, occupational luggage cases and similar containers, with outer surface of textile materials, other of man-made fibers. The duty rate will be 17.6% 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