D88478 D8 Ruling Active

The tariff classification of a sports bag from China

Issued March 25, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.92.4500

Headings: 4202

Product description

The submitted sample, "Floating Accessory Bag," is a sports bag measuring approximately 15 x 18 x 11 inches. The outer surface is stated to be comprised of 51.1% plastic sheeting and 48.9% woven, manmade fabric. The bag has a waterproof PVC barrier between the outer layer and the inner layer which imparts buoyancy. It closes with a zipper and has two textile carrying straps affixed at the top. It is specially designed for duck hunters. Your sample is herein returned.

Full text

PD D88478 March 25, 1999 CLA-2-42:1B:CO:G07 D88478 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Mr. Tim Parsons Parsons Trading 5 Thunderbird Drive Novato, California 94947-5883 RE: The tariff classification of a sports bag from China Dear Mr. Parsons: In your letter dated February 19, 1999, you requested a tariff classification ruling. A sample was submitted for our examination. The submitted sample, "Floating Accessory Bag," is a sports bag measuring approximately 15 x 18 x 11 inches. The outer surface is stated to be comprised of 51.1% plastic sheeting and 48.9% woven, manmade fabric. The bag has a waterproof PVC barrier between the outer layer and the inner layer which imparts buoyancy. It closes with a zipper and has two textile carrying straps affixed at the top. It is specially designed for duck hunters. Your sample is herein returned. The applicable subheading for the "Floating Accessory Bag" 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: Other. The rate of duty will be 20% 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, Jon A. Batt Port Director Detroit, Michigan

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