The tariff classification of a duffle bag from China

N232993 September 11, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 MaryEllen Dennison The Folson Corporation 43 McKee Drive, Box 616 Mahwah, NJ 07430 RE: The tariff classification of a duffle bag from China Dear Ms. Dennison: In your letter dated September 5, 2012, you requested a tariff classification ruling. Your sample is being returned to you. Style TB09005P is a duffle bag constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting. The duffle bag is designed and sized to provide storage, protection, portability, and organization to personal effects during travel. The bag has an adjustable, removable shoulder strap and two carrying handles at the top. It measures approximately 24” (L) x 11” (H) x 12” (D). The applicable subheading for the duffle bag 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 plastic sheeting 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/. 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