889987 88 Ruling Active

The tariff classification of "Backpack" from China or Taiwan.

Issued October 1, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9986

Headings: 6307

Product description

The "Backpack" is made of 60 percent cotton and 40 percent polyester woven fabric and measures approximately 10 1/4 inches long by 14 inches wide. It has a zipper closure and two nylon web straps, with strips similar to the VELCRO brand loop fastener, to secure it to the pet carrier.

CBP rationale

The applicable subheading for the "Backpack" will be 6307.90.9986, HTS, which provides for other made up articles.

Full text

NY 889987 October 1 1993 CLA-2-63:S:N:N6:345 889987 CATEGORY: Classification TARIFF NO.: 6307.90.9986 Mr. Dennis Heck Director, Trade Consulting Tower Group International, Inc. 5420 West 104th Street Los Angeles, California 90045-6069 RE: The tariff classification of "Backpack" from China or Taiwan. Dear Mr. Heck: In your letter dated September 9, 1993, on behalf of Dogloo, Corona, California, you requested a tariff classification ruling. The sample submitted is a "Backpack" used as an accessory for the Furrarri Pet Carrier to carry pet supplies and accessories. The "Backpack" is made of 60 percent cotton and 40 percent polyester woven fabric and measures approximately 10 1/4 inches long by 14 inches wide. It has a zipper closure and two nylon web straps, with strips similar to the VELCRO brand loop fastener, to secure it to the pet carrier. You believe that the article should be classifiable under subheading 4202.92.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of textile materials, of cotton, other. This item is designed to be attached to a pet carrier and not carried with the person. It is not classified under subheading 4202.92.6090. The applicable subheading for the "Backpack" will be 6307.90.9986, HTS, which provides for other made up articles...Other: Other, other. The rate of duty will be 7 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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