N296196 N2 Ruling Active

The tariff classification of a boat bag from China

Issued May 4, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.92.9100

Headings: 4202

Product description

You have submitted a sample which will be returned to you under separate cover. The submitted sample, which you refer to as the T-Bag Storage Pack, is a boat bag constructed with an outer surface of polyester, a man-made textile material. The bag is used on boats for extra storage. It mounts to bimini tops and pontoon tops. It is designed to provide storage, protection, portability and organization to life jackets and other gear.

CBP rationale

The applicable subheading for the boat bag will be 4202.92.9100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of sheeting of plastic or of textile materials, other, other, with outer surface of textile materials, of man-made fibers (except jewelery boxes of a kind normally sold at retail with their contents).

Full text

N296196 May 4, 2018 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9100 Ms. Gayle E. Meagher Charles M. Schayer & Co. 3839 Newport Street Denver, CO 80207 RE: The tariff classification of a boat bag from China Dear Ms. Meagher: In your letter dated April 11, 2018, you requested a tariff classification ruling on behalf of your client, Kwik Tek Inc. You have submitted a sample which will be returned to you under separate cover. The submitted sample, which you refer to as the T-Bag Storage Pack, is a boat bag constructed with an outer surface of polyester, a man-made textile material. The bag is used on boats for extra storage. It mounts to bimini tops and pontoon tops. It is designed to provide storage, protection, portability and organization to life jackets and other gear. The applicable subheading for the boat bag will be 4202.92.9100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of sheeting of plastic or of textile materials, other, other, with outer surface of textile materials, of man-made fibers (except jewelery boxes of a kind normally sold at retail with their contents). The rate of duty 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 the 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

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