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863186 86 Ruling Active

The tariff classification of a leather backpack from China.

Issued May 21, 1991 by U.S. Customs and Border Protection.

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86 863186 (May 21, 1991)

Tariff classification

HTS codes: 4202.91.0030

Headings: 4202

Product description

The tariff classification of a leather backpack from China.

CBP rationale

The applicable subheading for style #7372, the backpack of leather, will be 4202.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for traveling bags, toiletry bags, backpacks and similar bags, with outer surface of leather, other.

Full text

NY 863186 May 21, 1991 CLA-2-42:S:N:N3G:341 863186 CATEGORY: Classification TARIFF NO.: 4202.91.0030 Mr. Steven M. Kott Kmart Fashions / A Division of Kmart Corp. 7373 West Side Avenue North Bergen, NJ 07047 RE: The tariff classification of a leather backpack from China. Dear Mr. Kott: In your letter dated May 3, 1991, you requested a tariff classification ruling. The submitted sample, style #7372, is a patchwork leather backpack designed with straps to be worn on the back. It is lined with textile materials, with an inside zippered pocket. It measures approximately 17" x 15". The front of the bag feature a storage pocket that is secured by a flap with a buckle type closure, in addition to a metal snap closure. The item closes by means of a draw-string closure, in addition to a flap with a metal snap closure. Your sample is being returned per your request. The applicable subheading for style #7372, the backpack of leather, will be 4202.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for traveling bags, toiletry bags, backpacks and similar bags, with outer surface of leather, other. The duty rate will be 6.8 percent ad valorem. 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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