The tariff classification of a surfboard bag from China

N174795 July 28, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3031 Robert Strauss Greenbaum Zok Surf, LLC 27 Grande View Court Rancho Mirage, CA 92270 RE: The tariff classification of a surfboard bag from China Dear Mr. Greenbaum: In your letter dated June 30, 2011, you requested a tariff classification ruling. Your sample will be returned to you. The sample was submitted without a style number. The item is a surfboard bag constructed with an outer surface of 100% polyester knit textile material. It is intended to provide storage, protection, and portability to one surfboard. The bag has a zipper closure running down the center of the bag, a vinyl nose cone at one end and a drawstring closure at the other end. It will be imported without a surfboard. The bag measures approximately 90” (L) x 20” (W). The applicable subheading for the surfboard bag 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, of man-made fibers, other. The rate of duty 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