The tariff classification of a speaker bag from China

N089255 January 25, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3031 Darcy Dyer Guitar Center, Inc. 950 Northfield Drive Brownsburg, IN 46112 RE: The tariff classification of a speaker bag from China Dear Ms. Darcy: In your letter dated December 23, 2009, you requested a tariff classification ruling. Your sample will be returned. Style EON10-BAG-3G is a travel bag constructed with an outer surface of 600 denier nylon textile material. The interior of the bag is lined and consists of a single compartment with no additional features. The bag has a double zipper top closure and double carrying handles. It is designed to provide protection, portability, storage, and organization to speakers or other personal effects during travel. It measures approximately 19.5” (W) x 10.5” (H) x 12.5” (D). The applicable subheading for style EON10-BAG-3G 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 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