E80699 E8 Ruling Active

The tariff classification of a travel bag from China.

Issued April 29, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.92.4500

Headings: 4202

GRI rules applied: GRI 3, GRI 3(c)

Product description

The exterior is flocked with man-made fiber flocking. The flocking fills the interstices created by the embossing, imparting a more authentic grain leather appearance and contributing to the texture of the bag. Both the plastic sheeting and flocking materials are equal. There is no essential character. Therefore the instant item is classifiable per GRI 3. As provided by GRI 3(c) the item is classified according to the HTS which appears last in numerical order. The bag is of PVC plastic sheeting.

CBP rationale

The applicable subheading for the travel bag of PVC plastic sheeting 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 or of textile materials, other.

Full text

NY E80699 April 29, 1999 CLA-2-42:RR:NC:TA:341 E80699 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Mr. Ernest Ferrante Kuehne & Nagel, Inc. 10 Exchange Place - 19th Fl Jersey City, NJ 07302 RE: The tariff classification of a travel bag from China. Dear Mr. Ferrante: In your letter dated April 14, 1999, on behalf of Alpha Logica, Inc., you requested a tariff classification ruling for a travel bag. The sample submitted, no style number indicated, is a travel bag manufactured of a PVC sheeting which is embossed to simulate leather. The exterior is flocked with man-made fiber flocking. The flocking fills the interstices created by the embossing, imparting a more authentic grain leather appearance and contributing to the texture of the bag. Both the plastic sheeting and flocking materials are equal. There is no essential character. Therefore the instant item is classifiable per GRI 3. As provided by GRI 3(c) the item is classified according to the HTS which appears last in numerical order. The bag is of PVC plastic sheeting. The applicable subheading for the travel bag of PVC plastic sheeting 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 or of textile materials, 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 212-637-7091. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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