The tariff classification of a travel bag with a coordinating pouch from China

N072384 September 2, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3031 Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of a travel bag with a coordinating pouch from China Dear Ms. Trotta: In your letter dated August 11, 2009, you requested a tariff classification ruling on behalf of Smart Kid Limited. Your sample will be returned to you as requested. Style EM4725, which you referred to as a shoe bag, is a travel bag imported with a coordinating zippered pouch. Both items are constructed with an outer surface of polyester textile material. The travel bag and pouch are considered a set for tariff purposes with the travel bag imparting the essential character. The bag has a main storage compartment with a drawstring closure. It is designed to provide protection, portability, organization, and storage to shoes or other personal effects during travel. The shoe bag measures approximately 9” (W) x 15.5” (L) and the pouch measures approximately 6” (W) x 6” (L). The applicable subheading for style EM4725 will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sport, and similar, with outer surface of man-made textile materials. 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