The tariff classification of four bags from China

N306185 October 11, 2019 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500; 9903.88.03 Ms. Gayle E. Meagher Charles M. Schayer & Co. 3839 Newport Street Denver, CO 80207 RE: The tariff classification of four bags from China Dear Ms. Meagher: In your letter dated August 25, 2019, you requested a tariff classification ruling on behalf of your client, Fishpond LLC. Samples were provided and will be returned under separate cover. The submitted samples are sports bags used during fishing. In your letter, you referred to them as the “waterproof submersible castaway roll top gear bag (SKU not provided),” the “waterproof thunderhead submersible duffel (SKU #TSD),” the “thunderhead roll-top dry bag (SKU # TDB-CO),” and the “waterproof thunderhead chest pack (SKU #THCP-S).” In your request, you stated that each bag is constructed of two materials: thermoplastic polyurethane (TPU) coated recycled nylon and TPU welded fabric construction. The outer surface constituent material of each bag is the plastic sheeting. Each article is designed to provide storage, protection, portability, and organization to effects related to the sport of fishing. The “waterproof submersible castaway roll top gear bag” features a roll top opening. The interior has dual dividers and clear zippered pockets. The exterior features two adjustable textile straps with plastic snap closures on each side that can be locked from the top. The article also has a handle at the top. The bag measures approximately 13.5 inches by 10 inches by 9 inches. The “waterproof thunderhead submersible duffel” features a zippered closure at the top, two top handles, and one side handle. The front exterior has one small zippered wall pocket. It measures approximately 21 inches by 12.5 inches by 11 inches. The “thunderhead roll-top dry bag” features a roll top closure. It measures approximately 13 inches by 9.5 inches. The “waterproof thunderhead chest pack” features a front mesh pocket with a zipper closure. The article has two adjustable straps that allow the user to wear it over the shoulders and on the back. It measures approximately nine inches by seven inches by 3.75 inches. The applicable subheading for the bags described above 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 sheeting of plastic, other. The general rate of duty will be 20 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.92.4500, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4202.92.4500, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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