The tariff classification of diaper bags from Taiwan

NY H87706 February 14, 2002 CLA-2-42:RR:NC:3:341 H87706 CATEGORY: Classification TARIFF NO.: 4202.92.3031 Ms. Marsha L. Dawson Import Manager C/o Graco Children’s Products, Inc. P.O. Box 100 Elverson, PA 19520 RE: The tariff classification of diaper bags from Taiwan Dear Ms. Dawson: In your letter dated February 8th, 2002 you requested a tariff classification ruling. The sample submitted is a diaper bag, measuring approximately 11” wide x 9” high. The main body of the bag is constructed of 210 denier Nylon Ripstop with a non-compartmentalized polyvinyl chloride (PVC) plastic lined interior. It has a zippered enclosure that spans the top of the bag. The bag’s exterior incorporates a front zippered pocket made of 65% polyester/35% cotton fabric spanning the entire panel, measuring approximately 9” wide x 7” high. The exterior pocket has an open pocket exterior to it, made of clear PVC sheeting. The main body of the bag also has two side exterior pockets that close with elastic bands. They are constructed of the same material as the front zippered pocket. The bag is designed to be worn over the shoulder by means of an adjustable strap of woven nylon fabric. The applicable subheading for the diaper bags will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports, and similar bags…other, of man-made fibers. The rate of duty will be 18.1% 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 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division