CLA-2-42:OT:RR:NC:N4:441
Carolyn B. Malina
Lands’ End, Inc.
2 Lands’ End Lane
Location #22-290
Dodgeville, WI 53595
RE: The tariff classification of a duffle bag, backpacks, and toiletry kits from China
Dear Ms. Malina:
In your letter dated May 28, 2010, you requested a tariff classification ruling. Your samples will be returned to you.
Style 392558 is a duffle bag imported with a toiletry kit. For classification purposes, the duffle bag and toiletry kit are not considered a set and will be classified under their respective tariff numbers. The duffle bag is constructed of 100% polyester textile material. The bag is designed to provide protection, portability, organization, and storage to personal effects during travel. It has a main textile-lined storage compartment with no additional features and a zipper closure across the top. The front exterior has two zippered pockets across the width of the bag. The back exterior has an open pocket with a hook-and-loop closure across the width of the bag. Both side ends of the bag have zippered pockets. The bag has double carrying handles and an adjustable removable shoulder strap. The duffle bag measures approximately 20” (W) x 13.5” (H) x 7” (D).
Style 392555 is a backpack imported with a toiletry kit. For classification purposes, the backpack and toiletry kit are not considered a set and will be classified under their respective tariff numbers. The backpack is constructed of 100% polyester textile material. It has two sections that will be referred to as “A” and “B.” Section A has a textile lining with two permanently attached belts that hold clothing in place. Section B has a textile-lined interior with several zippered pockets. Both sections secure with a zipper closure. The front exterior of the bag has two zippered pockets along the width of the bag. It has padded carrying handles at the top and at the side as well as an adjustable, removable shoulder strap. There are two padded straps permanently attached to the rear exterior of the bag that enable the user to wear the bag over the shoulders and on the back. The backpack measures approximately 14” (W) x 22” (H) x 7” (D).
Style 392554 is backpack imported with a toiletry kit. For classification purposes, the backpack and toiletry kit are not considered a set and will be classified under their respective tariff numbers. The backpack is constructed of 100% polyester textile material. It is designed to provide protection, portability, organization, and storage to personal effects during travel. It has two separately textile-lined zippered compartments. The front exterior has two zippered pockets. There are two padded straps permanently attached to the rear exterior of the bag that enable the user to wear the bag over the shoulders and on the back. The pack also has a belt that fits around the waist and buckles in the front. Both side ends each have zippered pockets. The backpack measures approximately 14” (W) x 22” (H) x 4” (D).
The applicable subheading for style 392558 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% ad valorem.
The applicable subheading for style 392554 and 392555 will be 4202.92.3020, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile materials, other, other, of man-made fibers, backpacks. The duty rate will be 17.6% ad valorem.
The applicable subheading for the toiletry kits will be 9605.00.0000, HTSUS, which provides for travel sets for personal toilet, sewing or shoe or clothes cleaning (other than manicure sets of heading 8214). The rate of duty will be 8.1% 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,
Robert B. Swierupski
Director
National Commodity Specialist Division