The tariff classification of a sports bag from China

N074756 September 23, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3031 Lisa Collier Brand Science, LLC P.O. Box 740 313 E. Meeting Street Dandridge, TN 37725 RE: The tariff classification of a sports bag from China Dear Ms. Collier: In your letter dated August 31, 2009, you requested a tariff classification ruling. Your sample will be returned to you. Style 7889 is a sports bag constructed with an outer surface of 100% man-made textile material. It is designed and sized to provide storage, protection, portability, and organization to a tennis racket and other personal effects during travel. The bag is shaped to fit one tennis racket. It has a textile-lined storage compartment with no additional features, and secures with a nylon zipper closure. The bag has an adjustable, removable webbed shoulder strap and double carrying handles. The front exterior has a small zippered pocket. It measures approximately 22.5” (L) x 11” (W) x 3” (D). The applicable subheading for style 7889 will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTSUS), 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 17.6 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