The tariff classification of a duffle bag from China

N097666 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 to you. Style B52C is a small duffle bag constructed with an outer surface of polyester textile material. The duffle bag is designed to provide storage, organization, protection and portability for clothing and other personal effects during travel. The bag has a main storage compartment with two open pockets and a zippered pocket on the sidewalls. It has a top zipper closure along three sides. The bag has two webbed carrying handles and an adjustable, removable webbed shoulder strap with plastic clips at each end. Both ends of the bag have zippered compartments to hold shoes or other articles. It measures approximately 14” (W) x 8.5” (H) x 9.25” (D). The applicable subheading for style B52C 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. 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