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May 3, 1999

CLA-2-42:RR:NC:TA:341 E80983


TARIFF NO.: 4202.92.4500

Ms. Alli Baron
Sharretts, Paley, Carter & Blauvelt, P.C. Tewnty-five Broad Street
New York, NY 10004

RE: The tariff classification of a river bag from China.

Dear Ms. Baron:

In your letter dated April 12, 1999, on behalf of Bimini Bay Outfitters, Ltd., you requested a tariff classification ruling for a river bag.

The sample submitted, no style number indicated, described as the “Super Sack”, is a river bag used to store personal belongings during camping or boating and is designed to keep items dry. The item is of a kind similar to the articles enumerated in HTS 4202. The bag measures approximately 11.5 inches wide and 24 inches tall. The article is cylindrical in shape and features a round bottom. It has no handles and is constructed of PVC vinyl. The top is secured by means of a plastic buckle strap which can also double as a carry strap when fastened. The buckle has an “O” ring affixed to it which can be used to fasten a shoulder strap. Your sample is being returned as requested.

You have requested that the “Super Sack” be classified within Heading 3924.90.5500 HTSUSA which provides for other household articles, of plastic. Classification within Chapter 39 is subject to Chapter 39 Legal Note 2(ij) which excludes the traveling bags and other containers of heading 4202.

Customs decision 955047, October 6, 1994, found that an article, similar to the “Super Sack” and commonly known as a river bag, is a traveling bag designed to contain clothing and other personal effects during travel. Additional U.S. Note 1 defines a travel bag as a good of a kind designed for carrying clothing and other personal effects during travel. Although the “Super Sack” can be carried similar to that of HQ 955047, the Addition U.S. Note places no requirement that the good have any particular means of portability nor duration of travel.

The applicable subheading for the river 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 or of textile materials, 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. If you have any questions regarding the ruling, contact National Import Specialist Kevin Gorman at 212-637-7091.


Robert B. Swierupski

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