The tariff classification of a sports bag from Vietnam

N234545 November 20, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3031 Craig VerPault Bauer Hockey, Inc. 100 Domain Drive Exeter, NH 03833 RE: The tariff classification of a sports bag from Vietnam Dear Mr. VerPault: In your letter dated October 16, 2012 you requested a tariff classification ruling. Your sample will be returned to you. Your sample, which was submitted without a style number, is an oversized sports bag constructed with an outer surface of man-made textile material. After importation, it will be combined with an outer aluminum frame. The bag will be imported in to the United States on its own. This ruling only applies to the bag in the condition it will be imported into the United States. The bag is similar in form and function to a duffle bag. It is designed to provide storage, protection, portability and organization to personal effects during travel. It features one large interior storage compartment with a zipper closure and three exterior pockets. The bag measures approximately 33” (H) x 21” (W) x 15” (D). The applicable subheading for the sports bag 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 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. 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