CBP Ruling N049882 — The tariff classification of a messenger bag from China or Vietnam

Tariff classification

Headings: 4202

Product description

Style UU9755 is a messenger bag constructed with an outer surface of man-made textile material. It is designed to transport items normally carried to and from the office or school. The interior of the bag is textile-lined with a padded enveloped-shaped compartment for a laptop computer against the back wall. This enveloped-shaped compartment has a flap that secures with a hook-and-loop closure and two zippered pockets. Two zippered pockets are built into the opposite front wall with an overlay of three additional open pockets. The front of the bag has a flap that covers the entire exterior surface. This flap secures with three hook-and-loop strips and two buckle straps. Both ends of the bag have open pockets with toggle closures. The bag has an adjustable padded shoulder strap and a webbed carrying handle at the top. It measures approximately 21.5” (W) x 10” (H) x 7” (D).

CBP rationale

The applicable subheading for style UU9755 will be 4202.12.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for attaché cases, briefcases, school satchels, occupational luggage cases and similar containers, with outer surface of textile materials, other of man-made fibers.

Full text

N049882 February 20, 2009 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.12.8030 Ruth Texeira Columbia Sportswear Company 14375 SW Science Park Drive Portland, OR 97229 RE: The tariff classification of a messenger bag from China or Vietnam Dear Ms. Texeira: In your letter dated January 21, 2009 you requested a tariff classification ruling. The sample which you submitted is being returned as requested. Style UU9755 is a messenger bag constructed with an outer surface of man-made textile material. It is designed to transport items normally carried to and from the office or school. The interior of the bag is textile-lined with a padded enveloped-shaped compartment for a laptop computer against the back wall. This enveloped-shaped compartment has a flap that secures with a hook-and-loop closure and two zippered pockets. Two zippered pockets are built into the opposite front wall with an overlay of three additional open pockets. The front of the bag has a flap that covers the entire exterior surface. This flap secures with three hook-and-loop strips and two buckle straps. Both ends of the bag have open pockets with toggle closures. The bag has an adjustable padded shoulder strap and a webbed carrying handle at the top. It measures approximately 21.5” (W) x 10” (H) x 7” (D). The applicable subheading for style UU9755 will be 4202.12.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for attaché cases, briefcases, school satchels, occupational luggage cases and similar containers, with outer surface of textile materials, other of man-made fibers. The duty rate will be 17.6% 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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