The tariff classification of waterproof dry pack bags from China

N166445 June 9, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Shay O’Reilly West Marine Products 500 Westridge Drive Watsonville, CA 95076 RE: The tariff classification of waterproof dry pack bags from China Dear Mr. O’Reilly: In your letter dated April 6, 2011, you requested a tariff classification ruling. Your samples will be returned to you. You have submitted a group of five waterproof dry pack bags of different sizes. Although your letter has six samples listed, only five were submitted. All the bags are constructed with an outer surface of heavy gauge polyurethane (PU) plastic sheeting. They are designed to provide protection to personal effects, personal electronic devices or first aid products when in a harsh environment or near water. The dry packs can house electronic devices that are adversely affected by contact with water or debris and therefore act as a protective layer against moisture, dirt, dust and impact. The dry pack will float if it is accidentally dropped or submerged in water. The dry packs are sealed on three sides and feature a closure with plastic clips that form a hermetic seal at the top of each bag. They all include a lanyard and a carabineer which allow the user to wear the pack around the neck or attach it to a jacket or belt loop. The following is a list of the five model numbers and their sizes: 1 - Model 7699747 is a medium VHF dry pack bag and measures approximately 5” W x 12” L and 9” maximum circumference. 2 - Model 7699754 is a small cell phone dry pack bag and measures approximately 4” W x 6” L and 7.25” maximum circumference. 3 - Model 7699770 is a medium cell phone dry pack bag and measures approximately 4” W x 8” L and 7.25” maximum circumference. 4 - Model 7699788 is a medium GPS/PDA dry pack bag and measures approximately 5” W x 6” L and 9” maximum circumference. 5 - Model 7699796 is a large GPS dry pack bag and measures approximately 5” W x 8” L x 9” and maximum circumference. The applicable subheading for all five waterproof dry pack bags 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 or of textile materials: 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/. Your inquiry does not provide enough information for us to give a classification ruling on Model 7699736. Your request for a classification ruling should include the sample. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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