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Buy.com has this American Tourister Ellipse Boarding Bag for $19.99 with free shipping. Compare this with the next-best price we could find, $31.99 at Walmart.com. This bag is made of polyester and comes with a 10 year warranty to back up its durability. With dimensions of 16" x 12" x 8" it meets carry-on requirements for all major airlines. There is no sales tax (except CA, MA, MD, NY, TN).