The tariff classification of a decoy duck bag from China

N173786 July 27, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3031 Don Wallace International Freight Systems 1200 S. 192nd Suite 100 Seattle, WA 98148 RE: The tariff classification of a decoy duck bag from China Dear Mr. Wallace: In your letter dated June 10, 2011, which was received in this office on July 1, 2011, you requested a tariff classification ruling on behalf of your client, Heavy Hauler Outdoors Gear, Inc. Your sample will be returned to you. The item you refer to as the “Big Top Decoy Bag” is a carrying bag constructed with an outer surface of man-made textile material. The bag is designed to allow for the draining, drying, storage, and transportation of duck decoys to and from hunting locations. The bag also has five vertical rigid support poles sewn into pockets at both the top and bottom sections allowing for the sides of the bag to remain vertical while filling it with duck decoys. The bag includes a flexible plastic ring insert which provides stability to keep the top of the bag open. It is designed to hold up to 100 decoys. The carrying bag has a drawstring closure at the top, two webbed carrying handles and measures approximately 30” in diameter x 40” (H). In your letter, you suggest classification of your sample under subheading 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI’s). Pursuant to GRI 1, goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes under the heading that most specifically describes. The duck decoy bag is a form of a sport bag. Sports bags are specifically provided for in heading 4202. Moreover, Section XI, wherein goods of heading 6307 are classified, is limited by Legal Note 1(l) that excludes textile goods of heading 4202, HTSUS. As such, the decoy bag is excluded from classification in heading 6307. It is correctly classified within heading 4202. The applicable subheading for the decoy duck bag will be 4202.92.3031, HTSUS, which provides for travel, sports and similar bags, with outer surface of textile materials, of man-made fibers, other. The duty rate 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