The tariff classification of an unfinished duffel bag from China

N107759 June 29, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3031 Jacqueline M. Flores Hellmann Worldwide Logistics 2270 East 220th Street Carson, CA 90810 RE: The tariff classification of an unfinished duffel bag from China Dear Ms. Flores: In your letter dated May 25, 2010, you requested a tariff classification ruling on behalf of your client, Golf West Sales. Your sample will be returned to you. A style number was not submitted for the submitted sample. The item is an unfinished duffel bag constructed of man-made textile material. It is designed to provide storage, protection, portability and organization to clothing and other personal effects during travel. The bag has a textile-lined interior, zipper closures and straps. It measures approximately 13” (W) x 28” (L) x 7” (D). The processes that are not yet complete are: sewing the body to the molded shell, attaching the wheels and the handle, and repacking the bag for retail purposes. The unfinished duffel bag, as presented, possesses the essential character of a duffle bag. General Rule of Interpretation (GRI) 2 states that any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished presented unassembled or disassembled. In your letter you suggest classification of the above mentioned sample under subheading 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. However, the fact that the body of the bag needs to be sewn to the shell and the handle and wheels need to be attached does not alter the determination that the article possesses the essential character of a duffle bag. The article, as presented, is not excluded from classification in Heading 4202, HTSUS. The applicable subheading for the unassembled duffel bag will be 4202.92.3031, 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. 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