The tariff classification of an ATV tank bag from China

N293687 February 16, 2018 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9100 Ms. Gayle E. Meagher Charles M. Schayer & Co. Customs Brokers 3839 Newport Street Denver, CO 80207 RE: The tariff classification of an ATV tank bag from China Dear Ms. Meagher: In your letter dated January 18, 2018, you requested a tariff classification ruling on behalf of your client, Kwik Tek Inc. You have submitted a sample, which is being returned to you under separate cover. The submitted sample, the ATV Tank Bag, is constructed of two materials: man-made textile material and polyurethane plastic. The majority of the overall outer surface area is covered with the textile material, including the front and side panels. As such, the essential character of the bag is imparted by the textile, General Rule of Interpretation 3(b) of The Harmonized Tariff Schedule of the United States (HTSUS), noted. The bag is designed to provide storage, protection, organization, and portability to accessories and other small personal effects. The front exterior has a two-way zippered lid closure that incorporates a transparent window secured by a hook-and-loop tab which is used to store maps, etc. It has one textile-lined interior compartment with a removable divider to section the compartment into four parts and three open pockets located on the underside of the zippered lid to store small items which can be used during travel. The rear exterior of the bag has two straps which enable the user to attach and securely fit it onto the tank top of an All Terrain Vehicle (ATV). It has a sewn-on logo at the top of the bag and measures approximately 9.5” (w) x 11” (h) x 3” (d). The applicable subheading for the ATV Tank Bag will be 4202.92.9100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of sheeting of plastic or of textile materials, other, other, with outer surface of textile materials, of man-made fibers (except jewelry boxes of a kind normally sold at retail with their contents). The rate of duty 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 https://hts.usitc.gov/current. 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 vikki.lazaro@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division