The tariff classification of a duffle bag from China

N293145 January 31, 2018 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Ms. Novasia R. Shipp Augusta Sportswear Group 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a duffle bag from China Dear Ms. Shipp: In your letter dated January 3, 2018, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you under separate cover. Style 1107, All Sport Glitter Duffle Bag, is a duffle bag which you state in your letter is constructed with an outer surface of 100% polyester. The duffle bag is constructed with an outer surface of two materials: polyester, a man-made textile and plastic sheeting. The top panel and long side panels are covered in the plastic sheeting. The bottom panel and short side panels are covered in the textile. The plastic sheeting is transparent and covers a layer of brightly colored glitter flakes. The front panel is the most visually prominent feature of the duffle bag. As such, the essential character of the backpack is imparted by the plastic sheeting, General Rule of Interpretation 3(b), noted. The duffle bag is designed and sized to provide storage, protection, portability, and organization to personal effects during travel. The interior has one main compartment with a zippered wall pocket and it secures with a zippered closure at the top of the bag. The bag has an adjustable, removable shoulder strap and two carrying handles. One side panel has a zippered pocket and the other side has two elastic top, mesh pockets. The applicable subheading for the duffle bag will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of plastic sheeting, or of textile materials, other. The rate of duty will be 20 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 https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division