The tariff classification of Sports Bags from China

PD C88289 June 12, 1998 CLA-2-42:G32 C88289 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Ms. Gail T. Cumins Sharretts, Paley, Carter & Blauvelt, P.C. Sixty-seven Broad Street New York, NY 10004 RE: The tariff classification of Sports Bags from China Dear Ms. Cumins: In your letter dated May 22, 1998, you requested a tariff classification ruling on behalf of your client, Authentic Fitness Corporation. Style No. 752240, Junior Swim Kick is a sports bag which features textile web carrying straps, an adjustable textile web shoulder strap and a zippered top closure. In addition, one zippered compartment is at one end with PVC mesh on the top portion of the panel. The bag is composed of 600D PVC and measures approximately 19 inches x 10 inches. On the front and side panel is printed "SPEEDO". Style No. 722241, Swim Kick is also a sports bag that features textile web carrying straps, an adjustable textile web strap and a zippered top closure. Additionally, there are two compartments, one side of the bag has a PVC mesh zippered compartment, at the other end is a PVC compartment with a printed logo "SPEEDO". The bag is composed of 420D PVC and measures approximately 23 inches x 12 inches. On the front of the bag is printed "SPEEDO". Please be advised that your samples will be returned to the above address. The applicable subheading for the sports bags will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar containers, with outer surface of a 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. Sincerely, WILLIAM J. LUEBKERT Port Director Philadephia, PA