The tariff classification of sport bags and a binocular case from Vietnam

N067855 August 3, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3031, 4202.92.9026 Courtney Cabin Phoenix International Freight Services, Ltd. 855 IL Route 83 Bensenville, IL 60106 RE: The tariff classification of sport bags and a binocular case from Vietnam Dear Ms. Cabin: In your letter dated June 24, 2009, you requested a tariff classification ruling on behalf of your client, WC Bradley Zebco Holdings, Inc. Style WACCB is a sports bag constructed with an outer surface of man-made textile material. It is designed to provide storage, organization, protection and portability to fishing or hunting accessories and other personal effects during travel. It has an adjustable webbed strap that is worn around the neck, with the storage compartments hanging in front of the person, thereby enabling easy access to fishing lures, or a hunting knife, etc. The bag also has an adjustable webbed belt that secures around the waist. It measures approximately 8” (W) x 11” (H) x 3.75” (D). Style WCONE is a sports bag constructed with an outer surface of man-made textile material. It is designed to provide storage, organization, protection and portability to fishing or hunting accessories and other personal effects during travel. It is similar to a harness and has padded straps that are worn over the head and on the shoulders. It also has an adjustable webbed belt that secures around the waist. Both the front and back exteriors have compartments with zippered pockets. It measures approximately 15” (W) x 12” (H). Style BLBCAP is a binocular carrying case constructed with an outer surface of man-made textile material. It is designed to provide storage, organization, protection and portability to a pair of binoculars. It is worn over the head and on the shoulders with an adjustable webbed belt that secures around the waist. It has a top and bottom which secure with a magnetic closure along the rim of the case. The interior has a textile-lined storage compartment with open and mesh pockets. It measures approximately 7” (W) x 10” (H) x 2.5” (D). The applicable subheading for styles WACCB and WCONE 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. The applicable subheading for style BLBCAP will be 4202.92.9026, HTSUS, which provides for other bags and containers, with outer surface of textile materials, other, other, of man-made fibers. 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/. 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