The tariff classification of a duffle bag, lunch bag, drawstring backpack, and a dry eraser board from China

N243463 July 22, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3031, 4202.92.3020, 9610.00.0000 Carrie Turk Cornerstone Brands, Inc. 5568 West Chester Road West Chester, OH 45069 RE: The tariff classification of a duffle bag, lunch bag, drawstring backpack, and a dry eraser board from China Dear Ms. Turk: In your letter dated June 20, 2013, you requested a tariff classification ruling. You have submitted samples, which we are returning to you. Item 29328 is a duffle bag constructed with an outer surface of 100% polyester textile material. The duffle bag is designed to provide storage, protection, portability, and organization to sporting equipment, clothing, and other personal effects during travel. The bag has a textile-lined interior compartment with a pocket that secures with a hook-and-loop closure on the interior wall. The bag has two webbed carrying handles and a permanently attached, adjustable shoulder strap. The top of the bag secures with a zippered closure. The front exterior of the bag has one zippered pocket. It measures approximately 17.5” (W) x 10” (H) x 10.” (D). Item 29751 is a non-insulated lunch bag constructed with an outer surface of 100% polyester textile material. The bag is designed to provide storage, protection, portability, and organization to its contents during travel. The bag features a textile-lined interior, a flap with a hook-and-loop closure, and a padded carrying handle at the top. It measures approximately 7” (W) x 9” (H) x 5” (D). Item 29329 is a drawstring backpack constructed with an outer surface of 100% polyester textile material. The backpack is designed to provide storage, protection, portability, and organization to accessories and personal effects during travel. It has an unlined interior storage compartment. The backpack has two sets of drawstring cords that, when pulled tight, secure the top closure and also serve as the shoulder straps. It measures approximately 17” (H) x 14” (W). Item 29331, which you referred to as the “magnetic locker accessory” is a dry eraser board with a dry eraser marker. The front of the board has a pocket. The applicable subheading for items 29328 and 29751 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. The applicable subheading for item 29329 will be 4202.92.3020, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile materials, other, of man-made fibers, backpacks. The rate of duty will be 17.6 percent ad valorem. The applicable subheading for item 29331 will be 9610.00.0000, HTSUS, which provides for slates and boards, with writing or drawing surfaces, whether or not framed. The rate of duty will be 3.5 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