CLA-2-42:S:N:N6:341 804156
Mr. Norman Alexander
Joanne M. Olson Customs Bkrs.
2601 Elliott Ave. - Suite 4117
Seattle, WA 98121
RE: The tariff classification of a sport bag from China.
Dear Mr. Alexander:
In your letter dated November 8, 1994, on behalf of Creative
Enterprises, Inc., you requested a tariff classification ruling for
a sport bag.
The sample submitted, no style number indicated, described as
a "PVC Rubber Sport Bag", is a sport bag composed of an exterior
surface of pvc vinyl with partial rear and front textile panels.
The item is designed to contain personal effects as well as for
sports and recreational use. It measures approximately 21" x 12"
x 7". The bag features additional zippered storage pockets on the
front and each end, double webbed textile carrying handles, in
addition to a removable textile shoulder strap. It is secured by
means of a top textile zippered closure. Your sample is being
returned as you requested.
The applicable subheading for the sport bag of pvc vinyl will
be 4202.92.4500, Harmonized Tariff Schedule of the United States
(HTS), which provides for travel, sports and similar bags, with
outer surface of sheeting of plastic, other. The rate of duty will
be 20 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
2
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport