The tariff classification of a wagon storage bag from China

N101031 May 7, 2010 CLA-2-42:OT:RR:NC:N4:442 CATEGORY: Classification TARIFF NO.: 4202.92.9026 Kate Hahn Radio Flyer 6515 W. Grand Avenue Chicago, IL 60645 RE: The tariff classification of a wagon storage bag from China Dear Ms. Hahn: In your letter dated April 2, 2010, you requested a tariff classification ruling. Your sample will be returned to you. Style 3400 is a wagon storage bag with a metal bracket that attaches to the rear axle of a wagon. For tariff purposes, the storage bag and metal bracket are considered a composite good with the storage bag imparting the essential character. The bag is constructed with an outer surface of man-made textile material. It is intended to provide storage, protection, organization and portability to personal belongings during travel. The bag has a single storage area with a front flap that secures with a plastic buckle. It measures approximately 13” (W) x 13” (H) x 8” (D). In your request you state that the wagon storage bag, product number 3400, should be classified under subheading 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS). While this subheading covers wheeled toys and parts and accessories thereof, Note 1(d) to Chapter 95 states that this chapter does not cover "Sports bags or other containers of heading 4202, 4303 or 4304." Therefore, while the bag is designed to fit only wagon 3400, this exclusion precludes classification in Chapter 95. The wagon storage bag is a substantially constructed container that is designed and intended to store, protect, and carry various personal articles. The applicable subheading for style 3400 will be 4202.92.9026, HTSUS, which provides for trunks, suitcases, and similar containers, with outer surface of textile materials, other, other, other, of man-made fibers. 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