CLA-2-42:G32 C88289

Ms. Gail T. Cumins

Sharretts, Paley, Carter & Blauvelt, P.C.

Sixty-seven Broad Street

New York, NY 10004

RE: The tariff classification of Sports Bags from China

Dear Ms. Cumins:

In your letter dated May 22, 1998, you requested a tariff classification ruling on behalf of your client, Authentic Fitness Corporation.

Style No. 752240, Junior Swim Kick is a sports bag which features textile web carrying straps, an adjustable textile web shoulder strap and a zippered top closure. In addition, one zippered compartment is at one end with PVC mesh on the top portion of the panel. The bag is composed of 600D PVC and measures approximately 19 inches x 10 inches. On the front and side panel is printed "SPEEDO".

Style No. 722241, Swim Kick is also a sports bag that features textile web carrying straps, an adjustable textile web

strap and a zippered top closure. Additionally, there are two compartments, one side of the bag has a PVC mesh zippered compartment, at the other end is a PVC compartment with a printed logo "SPEEDO". The bag is composed of 420D PVC and measures approximately 23 inches x 12 inches. On the front of the bag is printed "SPEEDO".

Please be advised that your samples will be returned to the above address.

The applicable subheading for the sports bags will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar containers, with outer surface of a sheeting of plastic, other. The rate of duty will be 20 percent ad valorem.

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.

Sincerely,

WILLIAM J. LUEBKERT

Port Director

Philadephia, PA