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NY F86466

May 11, 2000

CLA-2-42:RR:NC:TA:341 F86466


TARIFF NO.: 4202.92.4500

Mr. Spencer Hutchins
AKA International, Inc.
2601 Elliott Ave., Suite 3167
Seattle, WA 98121

RE: The tariff classification of duffel bags from China and/or Hong Kong.

Dear Mr. Hutchins:

In your letter dated April 27, 2000, on behalf of Creative Enterprises, Inc., you requested a tariff classification ruling for duffel bags.

You have submitted three samples with your request, identified as style numbers AB41306-615, AB41307-615 and AB41308-615. They are as follows:

Styles AB41306-615 and AB41308-615 are duffel bag designed to contain numerous articles during travel. The bags feature large roomy main compartments, reinforced bottoms, two side zippered pockets, double textile carrying handles and an adjustable, removable shoulder strap for easy use and carrying. The duffel bags are manufactured with an exterior surface of equal quantities of textile materials and plastic sheeting material. It does not appear that any one fabric imparts the essential character. Therefore styles AB41306-615 and AB41308-615 are classifiable per GRI 3. As provided by GRI 3(c) the items are classified according to the HTS which appears last in numerical order among those which equally merit consideration. The items will be classified as duffel bags of plastic sheeting.

Style AB41307-615 is a duffel bag manufactured with an exterior surface of textile materials and plastic sheeting designed to contain numerous articles during travel. The front and top panels are of textile materials. The sides, back and bottom panels are of embossed polyvinyl chloride (PVC) plastic sheeting. The bag is essentially of PVC plastic sheeting material. The bag features a large roomy main compartment, reinforced bottom, two side zippered pockets, double textile carry handles and an adjustable removable shoulder.

Your samples are being returned as requested.

The applicable subheading for the duffel bags 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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