The tariff classification of waterproof dry bags from China

N208428 April 5, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3031 William F. Reagan III Hellmann Worldwide Logistics 1200 Minters Chapel Road, Suite 300 Grapevine, TX 76051 RE: The tariff classification of waterproof dry bags from China Dear Mr. Reagan: In your letter dated February 29, 2012, you requested a tariff classification ruling on behalf of your client, W.C. Bradley, DBA Zebco. The samples you refer to as the “Ripple Series” consist of three waterproof dry bags of different sizes. The bags are constructed predominately with an outer surface of nylon textile material. Each has a clear plastic sheeting window on the front exterior to allow the contents to be visible. The dry bags are sealed on three sides. They are designed to provide protection, storage, portability and organization to personal electronic devices. The bags contain electronic devices, such as cell phones and digital cameras, which would be adversely affected by contact with water or debris. The dry bags seal by rolling the top of the bag downward and securing with a hook-and-loop strip which is on both the front and back exterior. Each dry bag can be worn around a user’s neck by a permanently attached cord. The measurements for each bag are the following: Small - 3.1” (W) x 6.7” (L) Medium - 4.7” (W) x 9.3” (L) Large - 2.8” (W) x 10.8” (L) The applicable subheading for the dry bags will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of man-made textile materials. The rate of duty 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, Thomas J. Russo Director National Commodity Specialist Division