The tariff classification of a duffle bag from China

N097665 April 1, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3031 Melissa Stanczak Ballet Makers, Inc. 1 Campus Road Totowa, N.J. 07512 RE: The tariff classification of a duffle bag from China Dear Ms. Stanczak: In your letter dated March 9, 2010, you requested a tariff classification ruling. Your sample will be returned. Style B60 is a duffle bag constructed with an outer surface of polyester textile material. It is designed and sized to provide storage, protection, portability, and organization to clothing, sundry articles, and other personal effects during travel. The bag features one large unlined storage compartment with no additional features. The bag has a top zipper closure along three sides. It has double webbed carrying handles and an adjustable, removable shoulder strap with plastic clips at each end. Both ends of the bag have zippered compartments, one with an overlapping mesh pocket. The front exterior of the bag has a zippered pocket. It measures approximately 20” (W) x 11” (H) x 10.5” (D). The applicable subheading for style B60 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 rate of duty 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