810214 81 Ruling Active

The tariff classification of a novelty backpack from China.

Issued June 5, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.92.3020

Headings: 4202

Product description

The tariff classification of a novelty backpack from China.

CBP rationale

The applicable subheading for the novelty backpacks of man- made textile materials will be 4202.92.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers.

Full text

NY 810214 June 5, 1995 CLA-2-42:S:N:N6:341 810214 CATEGORY: Classification TARIFF NO.: 4202.92.3020 Mr. Marvin I. Clark Bearheart Enterprises 11875 Carson Highway Fallon, NV 89406 RE: The tariff classification of a novelty backpack from China. Dear Mr. Clark: In your letter dated April 3, 1995, you requested a classification ruling for a novelty backpack. You have submitted two samples described as "Plush Toys", which are novelty backpacks specially designed for a child to take to Pre-School or Kindergarten, etc. The items have zippered storage pockets designed to contain the small personal effects of a child. The backpacks are composed of an exterior surface of plush man-made textile materials representing such characters as lions, panda bears, etc. The applicable subheading for the novelty backpacks of man- made textile materials will be 4202.92.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers. The duty rate will be 19.8 percent ad valorem. Items classifiable under 4202.92.3020 fall within textile category designation 670. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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