The tariff classification of a duffle bag with wheels from the Philippines

N242118 May 29, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3031 Ruth Texeira Columbia Sportswear Company 14375 SW Science Park Drive Portland, OR 97229 RE: The tariff classification of a duffle bag with wheels from the Philippines Dear Ms. Texeira: In your letter dated May 10, 2013, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you. Style OU5412 is a duffle bag with wheels. The outermost surface of the bag is comprised of two materials. The bag is constructed of a black man-made textile material. The textile material of the front panel and approximately half of the top panel is laminated with black thermoplastic polyurethane (TPU) plastic sheeting. The man-made textile material makes up the majority of the overall surface area. Thus, the essential character of the bag is imparted by the textile material, General Rule of Interpretation 3(b) noted. The duffle bag is designed to provide storage, protection, portability, and organization to clothing, sports equipment, and other personal effects during travel. It has a large textile-lined interior compartment with a mesh zippered pocket at the bottom. The exterior of the bag has two textile straps that attach to the sides and wrap around the front of the bag to buckle and keep the contents pulled tight. The top exterior of the bag has a zippered pocket. The duffle bag can be carried by means of a single carrying handle or pulled by a concealed, retractable handle. The bag measures approximately 14” (W) x 24” (H) x 15” (D). The applicable subheading for the duffle 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, other, 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, Thomas J. Russo Director National Commodity Specialist Division