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The tariff classification of a combination backpack/raincoatfrom China.
Issued July 9, 1992 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard87 875458 (July 9, 1992)
Tariff classification
HTS codes: 4202.92.4500
Headings: 4202
Product description
You have submitted a sample of a combination backpack/raincoat composed of (PVC) plastic sheeting. The item is unique in that it is essentially as much a backpack as it is a raincoat. If used as a raincoat, the backpack is on the back to carry books and other personal items. If used as a backpack, the raincoat is stored away in a zippered pocket.
CBP rationale
The applicable subheading for the combination backpack/raincoat of PVC plastic sheeting 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 plastic sheeting, other.
Full text
NY 875458 July 9, 1992 CLA-2-42:S:N:N3H:341 875458 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Ms. Elsie M. Clark The Customs Experience 215 Long Beach Blvd. - Suite 324 Long Beach, CA 90802 RE: The tariff classification of a combination backpack/raincoat from China. Dear Ms. Clark: In your letter dated June 10, 1992, on behalf of Winston Toy Corp., you requested a tariff classification ruling on a combination backpack/raincoat. You have submitted a sample of a combination backpack/raincoat composed of (PVC) plastic sheeting. The item is unique in that it is essentially as much a backpack as it is a raincoat. If used as a raincoat, the backpack is on the back to carry books and other personal items. If used as a backpack, the raincoat is stored away in a zippered pocket. The applicable subheading for the combination backpack/raincoat of PVC plastic sheeting 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 plastic sheeting, other. The duty rate will be 20 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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