The tariff classification of a messenger bag from China

N075818 October 7, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.12.2035 Ruth Texeira Columbia Sportswear Company 14375 SW Science Park Drive Portland, OR 97229 RE: The tariff classification of a messenger bag from China Dear Ms. Texeira: In your letter dated August 28, 2009, you requested a tariff classification ruling. Your sample will be returned. Style UU9035 is a messenger bag. The front flap of the bag is constructed of 600D polyester textile material laminated on the outer surface with a thermoplastic elastomer (TPE) plastic sheeting. The sides, back, bottom and the area under the flap are constructed of 600D polyester textile material. The essential character is imparted by the front flap of the bag. The bag 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 no additional features. The area under the flap has a zippered pocket along the width. It has a non-removable webbed shoulder strap and secures with two metal twist clips. The top of the bag has a webbed loop for carrying by hand or hanging from a hook. It measures approximately 11.5” (W) x 13.5” (H) x 4” (D). The applicable subheading for style UU9035 will be 4202.12.2035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for briefcases and similar containers, with outer surface of plastics, other. The rate of duty will be 20 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