The tariff classification of dry bags with removable liners from China

N296657 May 8, 2018 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Mr. Gregory E. Harris V. Alexander & Company 22 Century Blvd. Nashville, TN 37214 RE: The tariff classification of dry bags with removable liners from China Dear Mr. Harris: In your letter received in this office, May 2, 2018, you requested a tariff classification ruling on behalf of your client, Guntersville Breathables. You have submitted three samples, which are being returned to you under separate cover. Style numbers SDB100 (small), MDB100 (medium) and LDB (large) are identified as Gear Waterproof Dry Bags constructed with an outer surface of plastic sheeting material. Each bag features a removable liner, a foldable top with a plastic interlocking closure and a carry strap which attaches to loops found on the bottom of the bag. The waterproof dry bags are intended to provide storage, protection, portability and storage to its contents. The small bag measures approximately 12” (w) x 19.5” (h); the medium bag measures approximately 16.75” (w) x 25.5” (h); and the large bag measures approximately 19” (w) x 31” (h). Each dry bag has a removable liner with an aluminized interior and plastic sheeting exterior. The dry bags and liners together form a composite good with the essential character being imparted by the waterproof dry bags, General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule (HTSUS), noted. The applicable subheading for the dry bags with removable liners 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 material, other. The rate of duty will be 20 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