The tariff classification of a messenger bag from China

N107760 June 30, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.12.8030 Kathleen Root Barthco Trade Services 5101 South Broad Street Philadelphia, PA 19112 RE: The tariff classification of a messenger bag from China Dear Ms. Root: In your letter dated May 27, 2010, you requested a tariff classification ruling on behalf of your client, The Aegis Group, Ltd. Your sample will be returned to you. Style 2472 A is a messenger bag constructed with an outer surface of polyester textile material. It is designed to provide storage, protection, portability and organization to items normally carried to and from the office or school. The bag has a zippered main compartment that is textile-lined with a wall in the center that divides it into two separate sections. The bag has an additional zippered compartment with various types of pockets for pens, identification and electronic devices. It has a permanently attached webbed shoulder strap and a carrying handle at the top of the bag. The back exterior has a pocket with a hook-and-loop closure across the width of the bag. The bag measures approximately 14.5” (W) x 12” (H) x 3.25” (D). It also has a full frontal flap that has a zippered pocket across the width of the bag. The flap also houses a solar panel and battery pack. The messenger bag and solar panel are considered a composite good with the messenger bag imparting the essential character. In situations in which containers of heading 4202, Harmonized Tariff Schedule of the United States (HTSUS), incorporate electrical devices in their design, Customs and Border Protection has consistently held that the 4202 component imparts the essential character to the article as a whole, HQ 968051, June 9, 2006, noted. The applicable subheading for the messenger bag will be 4202.12.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for attaché cases, briefcases, school satchels, occupational luggage cases and similar containers, with outer surface of textile materials, other of man-made fibers. 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