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B84403 B8 Ruling Active

The tariff classification of waterproof bags from China.

Issued April 29, 1997 by U.S. Customs and Border Protection.

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B8 B84403 (April 29, 1997)

Tariff classification

HTS codes: 4202.92.4500

Headings: 4202

Product description

Model B455 is a waterproof float bag and Model B474 is a roll top waterproof bag: Model B455 is 7" in diameter and 16" in length. This bag has a screw-cap closure, a textile web adjustable shoulder strap and a valve allowing the bag to be inflated. The bag is constructed of PVC. Model B474 is 11.5" x 29" in size. The bag features a textile web shoulder strap and a roll-up closure. This bag is constructed of PVC.

CBP rationale

The applicable subheading for items B455 and B474 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.

Full text

PD B84403 APR 29, 1997 CLA-2-42:RI:130:G25:DJP CATEGORY: Classification TARIFF NO.: 4202.92.4500 Ms. Carol Jerkovich Stearns Manufacturing Co. P.O. Box 1498 St. Cloud, MN 56302 Re: The tariff classification of waterproof bags from China. Dear Ms. Jerkovich: In your letter dated April 4, 1997, you requested a tariff classification ruling. Two samples were submitted with your request. Model B455 is a waterproof float bag and Model B474 is a roll top waterproof bag: Model B455 is 7" in diameter and 16" in length. This bag has a screw-cap closure, a textile web adjustable shoulder strap and a valve allowing the bag to be inflated. The bag is constructed of PVC. Model B474 is 11.5" x 29" in size. The bag features a textile web shoulder strap and a roll-up closure. This bag is constructed of PVC. The applicable subheading for items B455 and B474 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. The rate of duty will be 20 per cent 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 this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs Officer handling the transaction. Sincerely, Richard A. Barrette Service/Area Port Director Providence, R.I.

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