A88345 A8 Ruling Active

The tariff classification of straw backpacks from Hong Kong.

Issued October 23, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4602.10.2940

Headings: 4602

Product description

The body of each style is constructed of braids or plaits which have been sewn together in a parallel, overlapping series. The plaits are composed of flat, interlaced strips of straw. The backpacks measure about 12" in height, 10.5" in length and 4.5" in width. The opening at the top of each pack is covered by a flap which incorporates a magnetic snap closure. The two styles differ in color but otherwise appear to be essentially the same. They both have a woven textile fabric lining, a zippered interior pocket, and double adjustable textile carrying straps designed to be worn over the shoulders.

CBP rationale

The applicable subheading for the KB1 and KB2 backpacks will be 4602.10.2940, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of vegetable plaiting materials: luggage, handbags and flatgoods, whether or not lined: other (than certain enumerated kinds).

Full text

NY A88345 October 23, 1996 CLA-2-46:RR:NC:2:230 A88345 CATEGORY: Classification TARIFF NO.: 4602.10.2940 Ms. Marty Langtry Tower Group International 2400 Marine Avenue Redondo Beach, CA 90278-1103 RE: The tariff classification of straw backpacks from Hong Kong. Dear Ms. Langtry: In your letter dated October 7, 1996, on behalf of Pacific Connections of California, Inc., you requested a tariff classification ruling. Two samples, identified as style KB1 and KB2 backpacks made of wheat straw, were submitted and are being returned to you. The body of each style is constructed of braids or plaits which have been sewn together in a parallel, overlapping series. The plaits are composed of flat, interlaced strips of straw. The backpacks measure about 12" in height, 10.5" in length and 4.5" in width. The opening at the top of each pack is covered by a flap which incorporates a magnetic snap closure. The two styles differ in color but otherwise appear to be essentially the same. They both have a woven textile fabric lining, a zippered interior pocket, and double adjustable textile carrying straps designed to be worn over the shoulders. The applicable subheading for the KB1 and KB2 backpacks will be 4602.10.2940, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of vegetable plaiting materials: luggage, handbags and flatgoods, whether or not lined: other (than certain enumerated kinds). The rate of duty will be 5.3%. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto, at (212) 466-5779. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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