CLA-2-42:OT:RR:NC:N4:441

Melissa Stanczak
Ballet Makers, Inc.
1 Campus Road
Totowa, NJ 07512

RE: The tariff classification of a messenger bag from China

Dear Ms. Stanczak:

In your letter dated June 8, 2011, you requested a tariff classification ruling. Your sample will be returned to you.

Style IM124 is a messenger bag constructed with an outer surface of 100% polyester textile material. It is designed to provide storage, protection, portability and organization to items normally carried to and from the office or school. The bag has a zippered main compartment that is textile-lined with a zippered pocket on the sidewall. It has a full frontal flap and an adjustable webbed shoulder strap. The back exterior has an open pocket across the full width of the bag. It measures approximately 12” (W) x 10” (H) x 3.5” (D).

The applicable subheading for the messenger bag will be 4202.12.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for attaché cases, briefcases, school satchels, occupational luggage cases and similar containers, with outer surface of textile materials, other of man-made fibers. The duty rate will be 17.6% 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