The tariff classification of a small duffel bag from China

N065198 July 16, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3031 Lisa R. Collier Brand Science P.O. Box 740 313 E. Meeting Street Dandridge, TN 37725 RE: The tariff classification of a small duffel bag from China Dear Ms. Collier: In your letter dated June 10, 2009, you requested a tariff classification ruling. Your sample will be returned to you. Style 8765 is a small duffle bag constructed with an outer surface of 100% polyester textile material. 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 storage compartment with an open pocket and zippered pocket on the same sidewall. It has a top zipper closure and is designed to be carried by hand or over the shoulder by means of an adjustable, removable webbed shoulder strap with plastic clips at each end. Both the front and rear exteriors have an open pocket along the width of the bag; one with a snap closure, the other with a hook-and-loop closure. It measures approximately 11” (W) x 8” (H) x 6” (D). The applicable subheading for style 8765 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% 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