B89356 B8 Ruling Active

The tariff classification of a duffle bag and an inflatable sport watercraft from China.

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

Tariff classification

HTS codes: 9506.29.0040, 4202.92.3030

Headings: 4202, 9506

Product description

You have indicated that the bag will be imported and sold at retail with an inflatable sport watercraft. The bag is not specially shaped nor fitted to contain a particular item. The bag is a basic duffle bag of a kind normally sold without its contents. The importation of this bag together with the water craft constitutes neither a GRI-3(b) set nor a composite good. Therefore for classification purposes each item will stand on its own merit.

CBP rationale

The applicable subheading for the duffle bag of nylon will be 4202.92.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The applicable subheading for the inflatable sport watercraft will be 9506.29.0040, HTS, which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports.

Full text

NY B89356 October 20, 1997 CLA-2-42:RR:NC:TA:341 B89356 CATEGORY: Classification TARIFF NO.: 4202.92.3030; 9506.29.0040 Mr. J.M. Abrahams Phil Patterson, Inc. 1209 Harney St. - Suite 250 Omaha, NE 68102 RE: The tariff classification of a duffle bag and an inflatable sport watercraft from China. Dear Mr. Abrahams: In your letter dated August 14, 1997, on behalf of Sportsstuff, Inc., you requested a classification ruling. The sample submitted is a duffle bag manufactured of an exterior surface nylon woven fabric designed to contain personal effects during travel. You have indicated that the bag will be imported and sold at retail with an inflatable sport watercraft. The bag is not specially shaped nor fitted to contain a particular item. The bag is a basic duffle bag of a kind normally sold without its contents. The importation of this bag together with the water craft constitutes neither a GRI-3(b) set nor a composite good. Therefore for classification purposes each item will stand on its own merit. The applicable subheading for the duffle bag of nylon will be 4202.92.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The duty rate will be 19.3 percent ad valorem. The applicable subheading for the inflatable sport watercraft will be 9506.29.0040, HTS, which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports...: Water skis, surf boards, sailboards and other water-sport equipment; parts and accessories thereof: Other, other". The duty rate will be 1.9 percent ad valorem. The duffle bag falls within textile category designation 670. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →