N049760 N0 Ruling Active

The tariff classification of a sports bag from China

Issued February 11, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.92.4500

Headings: 4202

Product description

You have submitted style 004-carolina blue (styles 001-white, 002-black, and 003-pink are the same item in different colors). The item is a sports bag constructed with an outer surface of polyvinyl urethane (PU) sheeting plastic. The bag is designed with two separate textile-lined zippered compartments. One compartment provides storage, protection, portability, and organization for the head of a lacrosse stick. The other side holds related personal effects. The bag has an adjustable webbed shoulder strap and measures approximately 7.5” (W) x 14.5” (L) x 5” (D).

CBP rationale

The applicable subheading for the sports bag will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports and similar bags with outer surface of sheeting of plastic or of textile materials, other.

Full text

N049760 February 11, 2009 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Andrew Blight 311 Industries, Inc. 434 Airport Road Endicott, NY 13760 RE: The tariff classification of a sports bag from China Dear Mr. Blight: In your letter dated January 21, 2009 you requested a tariff classification ruling. The sample which you submitted is being returned to you. You have submitted style 004-carolina blue (styles 001-white, 002-black, and 003-pink are the same item in different colors). The item is a sports bag constructed with an outer surface of polyvinyl urethane (PU) sheeting plastic. The bag is designed with two separate textile-lined zippered compartments. One compartment provides storage, protection, portability, and organization for the head of a lacrosse stick. The other side holds related personal effects. The bag has an adjustable webbed shoulder strap and measures approximately 7.5” (W) x 14.5” (L) x 5” (D). The applicable subheading for the sports bag will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports and similar bags with outer surface of sheeting of plastic or of textile materials, other. The applicable rate of duty is 20 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Vikki Lazaro at (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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