The tariff classification of a novelty backpack from China.
Issued March 14, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4202.92.1500
Headings: 4202
Product description
The item features a zippered compartment in the torso of the "doll". A zipper runs the full length of one side of the torso. The compartment is designed to contain the child's personal effects. Although the instant sample has stuff legs, hands, feet, etc., its utilitarian function is primarily as a pack. You have indicated that
CBP rationale
The applicable subheading for the novelty backpack of cotton will be 4202.92.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton.
Full text
NY B82880 March 14, 1997 CLA-2-42:RR:NC:TA:341 B82880 CATEGORY: Classification TARIFF NO.: 4202.92.1500 Mr. Gordon C. Anderson Meyer Customs Brokers Division of C.H. Robinson Int'l, Inc. 8100 Mitchell Road Eden Prairie, MN 55344 RE: The tariff classification of a novelty backpack from China. Dear Mr. Anderson: In your letter dated March 3, 1997, on behalf of Hanover Accessories, Inc., you requested a classification ruling for a novelty backpack. The sample submitted, identified as "Huggie Hearts Shareables" combination backpack, is a "doll" novelty backpack composed of an exterior surface of cotton denim material. The item features a zippered compartment in the torso of the "doll". A zipper runs the full length of one side of the torso. The compartment is designed to contain the child's personal effects. Although the instant sample has stuff legs, hands, feet, etc., its utilitarian function is primarily as a pack. You have indicated that you believe the item should be classified within HTSUS 9502.10, which provides for: "Dolls representing only human beings and parts and accessories thereof". However, for classification purposes the item is considered to be a novelty backpack and will be classified accordingly because it is designed as a functional carry case with a very toy like motif. The applicable subheading for the novelty backpack of cotton will be 4202.92.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The duty rate will be 6.9 percent ad valorem. Items classifiable under 4202.92.1500 falls within textile category designation 369. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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 Kevin Gorman at 212-466-5893. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division
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