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NY G85239

January 8, 2001



TARIFF NO.: 4202.99.9000; 4016.10.0000

Ms. Carol A. McGlennon
Tracon Consultants Ltd.
130 Albert Street, Suite 1912
Ottawa, Canada K1P 5G4

RE: The tariff classification of a waist/travel bag, kit bag, handbag, and fitted cases from Canada.

Dear Ms. McGlennon:

In your letter dated December 13th, 2000, of behalf of Cosmoda Corporation, you requested a classification ruling.

The samples submitted with your request consist of a waist/travel bag, kit bag, handbag, and fitted cases. The exterior of each item is comprised of cellular rubber and textile material of man-made fibers. The cellular rubber imparts the essential character for each item, as it comprises the majority of the surface area.

Items YT007, "Wasabi", and YT009, "Holy Toledo" are of a class or kind similar to camera cases, palm cases, and cell phone cases. Therefore, they are similar to those of the first half of HTS heading 4202, which is not limited by material. The top opening of each case is secured by a zippered closure and front flap.

ItemYT006, "Zepher", is a combination of a travel bag and waist bag. The bottom portion is detachable by means of a zipper. The rear exterior of the bottom portion has apparatus that allows the user to wear the bag around one's waist. The upper bag consists of a compartment for a cell phone and a zippered compartment. A detachable shoulder strap is affixed to the upper rear exterior, which can also be used for part of the waist belt.

Item YT008, "Hacker", is a kit bag. The interior is lined and has open back wall pockets. The top opening is secured by a full-width zippered closure.

Item YT011, "Morph", is a handbag that can be worn like a backpack. The bag consists of a lined, zippered central compartment and a lined, zippered ancillary compartment. The ancillary compartment contains a detachable metal split ring. The split ring and handbag are considered to be a set: both share the common purpose of organizing and storing items. The handbag imparts the essential character of the set.

The applicable subheading for YT007 and YT009 will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity casesother. The duty rate will be 20% ad valorem.

The applicable subheading for YT006, YT008, and YT011 will be 4016.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of vulcanized rubber, other than hard rubber, of cellular rubber. The duty rate will be free.

Your samples are being returned as requested.

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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