The tariff classification of diaper bags from China

N106080 June 17, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3031; 4202.92.4500 Benjamin M. Bidwell C.H. Robinson Worldwide, Inc. 1250 W. Artesia Blvd. Compton, CA 90220 RE: The tariff classification of diaper bags from China Dear Mr. Bidwell: In your letter dated May 10, 2010, you requested a tariff classification ruling on behalf of your client, Go 2 Company, Inc. Your samples will be returned to you. The sample you refer to as the “Tactic Changing Purse” is a diaper bag with a removable diaper changing pad. Both items are constructed of a polyester textile material coated on the outer surface with polyurethane (PU) plastic sheeting. The diaper bag is intended to provide storage, protection, portability and organization to diapers and related accessories during travel. It has a flap with a hidden magnetic closure and a removable, adjustable shoulder strap. The back exterior has a zippered compartment with a fitted interior that has three slot pockets and one open pocket. It measures approximately 10.5” (W) x 6” (H) x 2” (D). The diaper bag and accessories are considered to be a set for tariff purposes. The diaper bag imparts the essential character of the set. General Rule of Interpretation (GRI) 3b, noted. The sample you refer to as the “Swag Bag” is a diaper bag with a removable diaper changing pad, a removable coin purse and two stroller grips. The diaper bag, changing pad, and coin purse are constructed of a polyester textile material. The diaper bag is intended to provide storage, protection, portability, and organization to diapers and related accessories during travel. The bag has a textile lined interior compartment with two open pockets on each side wall. It has a zipper closure at the top and an adjustable shoulder strap. The front exterior has two open pockets, each with an overlapping zippered pocket. The back exterior has a zippered compartment along the width of the bag. Both ends of the bag have a pocket for a baby bottle. The bag measures approximately 14” (W) x 13” (H) x 4.5” (D). The diaper bag and accessories are considered to be a set for tariff purposes. The diaper bag imparts the essential character of the set. General Rule of Interpretation (GRI) 3b, noted. The sample you refer to as “System 180” is a diaper bag with a removable diaper changing pad, pacifier case, and two stroller grips. The diaper bag, changing pad, and pacifier case are constructed of nylon textile material. The diaper bag is intended to provide storage, protection, portability, and organization to diapers and related accessories during travel. The bag has a textile lined interior compartment with four open pockets on one side wall. The top of the bag has a nylon zipper closure and an adjustable shoulder strap. The front exterior of the bag has a zippered compartment which is textile-lined with two open pockets on one side wall. Covering the front exterior compartment is a flap with a zippered pocket and a cell phone pocket. Under the flap are three cascading pockets for money, and identification. The back exterior of the bag has a large pocket along the width of the bag and secures with a hook-and-closure. One end of the bag has a large pocket for a baby bottle. The bag measures approximately 14” (W) x 13” (H) x 4.5” (D). The diaper bag and accessories are considered to be a set for tariff purposes. The diaper bag imparts the essential character of the set. General Rule of Interpretation (GRI) 3b, noted. The applicable subheading for the “Swag Bag” and “System 180” will be 4202.92.3031, 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. The applicable subheading for the “Tactic Changing Purse” will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20% 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