The tariff classification of a messenger bag from China

N088095 December 17, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.12.8030 Sylvia Balev Marc Jacobs, Inc. 72 Spring Street, 9th Floor New York, NY 10012 RE: The tariff classification of a messenger bag from China Dear Ms. Balev: In your letter dated December 7, 2009, you requested a tariff classification ruling. Your sample is being returned. Style M401015 is a messenger bag constructed with an outer surface of 100% nylon textile material. It is designed to transport items normally carried to and from the office or school. It has a textile-lined storage compartment with a zippered pocket on the back wall that extends the full width of the bag. The bag has a flap with a zippered pocket which covers three-quarters of the front exterior and secures with two plastic clips. The back exterior has a zippered pocket that also runs along the full width of the bag. There is a webbed carrying handle at the top of the bag along with an adjustable webbed shoulder strap. One side of the bag has a vertical zippered pocket. It measures approximately 17.5” (W) x 14” (H) x 7” (D). The applicable subheading for style M401015 will be 4202.12.8030, HTSUS, 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