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The tariff classification of a combination backpack/raincoat from China and/or Taiwan.
Issued March 24, 1994 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard89 895425 (March 24, 1994)
Tariff classification
HTS codes: 4202.92.4500
Headings: 4202
Product description
The submitted sample, item PP120580/120227/120166, identified as a "Backpack/Knapsack-Jacket", is 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. Your sample is being returned as you requested.
CBP rationale
The applicable subheading for Item PP120580/120227/120166, 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 sheeting of plastic, other.
Full text
NY 895425 March 24, 1994 CLA-2-42:S:N:N6:341 895425 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Mr. David A. Eisen Siegel, Mandell & Davidson, P.C. Counselors At Law One Astor Plaza 1515 Broadway - 43rd FL New York, NY 10036-8901 RE: The tariff classification of a combination backpack/raincoat from China and/or Taiwan. Dear Mr. Eisen: In your letter dated March 4, 1994, on behalf of Avon Products, Inc., you requested a tariff classification ruling for a combination backpack/raincoat. The submitted sample, item PP120580/120227/120166, identified as a "Backpack/Knapsack-Jacket", is 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. Your sample is being returned as you requested. The applicable subheading for Item PP120580/120227/120166, 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 sheeting of plastic, 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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