B81380 B8 Ruling Active

The tariff classification of a carrying bag from China.

Issued February 20, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.92.4500

Headings: 4202

Product description

The bag measures approximately 51 inches by 5 inches with a webbed textile carrying handle. You have indicated that the bag is a "part and accessory" of a sailboard and should be classified accordingly. However, for classification purposes the bag is considered to be a carrying bag designed to contain personal effects during travel and will be classified accordingly.

CBP rationale

The applicable subheading for the carrying bag of PVC will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other.

Full text

NY B81380 February 20, 1997 CLA-2-42:RR:NC:TA:341 B81380 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Ms. Susan King James J. Boyle & Co. 7505 N.E. Ambassador Plaza, #B Portland, OR 97220 RE: The tariff classification of a carrying bag from China. Dear Ms. King: In your letter dated January 21, 1997, on behalf of Windsurfing Works, Inc., you requested a tariff classification ruling for a carrying bag. The sample submitted, no style number indicated, is a PVC "heat sheild" carrying bag designed to be used to store, transport and protect sailboard masts during travel. The bag measures approximately 51 inches by 5 inches with a webbed textile carrying handle. You have indicated that the bag is a "part and accessory" of a sailboard and should be classified accordingly. However, for classification purposes the bag is considered to be a carrying bag designed to contain personal effects during travel and will be classified accordingly. The applicable subheading for the carrying bag of PVC will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 percent ad valorem. 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 Kevin Gorman at 212-466-5893. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division

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