CLA-2-42:RR:NC:3:341 I83716
Carol Mossa
Supervisor of Import/Export Operations
C/o Augusta Sportswear
P.O. Box 14939
Augusta, Georgia 30919
RE: The tariff classification of a drawstring duffel bag from China
Dear Ms. Mossa:
In your letter dated June 17th, 2002 you requested a tariff classification ruling.
The submitted sample is identified as prototype # 1532. It is a drawstring-carrying bag wholly made up of a knit man-made fiber textile material. The bag measures approximately 32” long by 28” wide. The bag is a sport bag of a kind used to carry sport balls and other sport equipment. An alternative use is to carry laundry . Your sample will be returned to you as requested.
The General Rules of Interpretation (GRI’s) governs classification of merchandise under the HTSUSA. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, taken in order. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's.
Heading 4202, Harmonized Tariff System of the United States (HTSUSA) provides, in part, for the eo nomine goods called “sport bags . Therefore, goods that are designed and used to contain sport equipment is most specifically provided in heading 4202, HTSUSA.
The applicable subheading for the drawstring ball bag, prototype number 1532, will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sport and similar bags, with outer surface of textile materials, other, of man-made fibers. The rate of duty will be 18.1 per cent 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. If you have any questions regarding the ruling, contact National Import Specialist Kevin Gorman at 646-733-3041.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division