The tariff classification of a duffel bag from Taiwan.

NY I80741 April 24, 2002 CLA-2-42:RR:NC:TA:341 I80741 CATEGORY: Classification TARIFF NO.: 4202.92.3031 Mr. Brett Conrad Deep See, Inc. 18935-59th Avenue NE Arlington, WA 98223 RE: The tariff classification of a duffel bag from Taiwan. Dear Mr. Conrad: In your letter dated April 16. 2002, you requested a tariff classification ruling for a duffel bag. The sample submitted is not identified by style number. The item is an oversized duffel bag manufactured of man-made textile materials. The carrying bag appears to be made up to provide storage, protection, organization and portability to clothing and other personal accessories during aquatic activities such as diving. The bag is also known as a “gear bag”. Your sample is being returned as requested. The applicable subheading for the duffel bag will be 4202.92.3031, 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 rate of duty will be 18.1 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 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division