The tariff classification of a sports bag from Vietnam

N335842 November 7, 2023 CLA-2-42:OT:RR:NC:N4:441CATEGORY:    ClassificationTARIFF NO.: 4202.92.3131Mr. Jason Scott MorganAmer Sports130 E. Randolph StreetChicago, IL 60601RE:    The tariff classification of a sports bag from VietnamDear Mr. Morgan:In your letter dated October 10, 2023, you requested a tariff classification ruling. Photographs and descriptive literature were provided for our review.The article at issue, item LC2093100, which you referred to as the “Salomon Custom Quiver,” is a sports bag. In your submission, you stated that it is constructed of 100 percent nylon, which is a man-made textile material. In your correspondence, you also stated that the outer surface of the bag is not coated with plastic sheeting. The article is designed to provide storage, protection, portability, and organization to ski poles and other related accessories. It features an open top and two plastic clips. The bottom features an adjustable cord. The bag measures approximately 14 inches (H) x 4 inches (L). The applicable subheading for the sports bag will be 4202.92.3131, 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 general 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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Vikki Lazaro at vikki.lazaro@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division