B83046 B8 Ruling Active

The tariff classification of a novelty backpack from China, Indonesia, Sri Lanka, Bangladesh and /or Vietnam.

Issued March 31, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.92.4500

Headings: 4202

Product description

This backpack features the face of a bear wearing eyeglasses and the paws of a bear. It is dressed in a bomber jacket, a cap which fastens under the chin, long pants and laced shoes attached to the pants. The back of this item features a zippered compartment used to carry personal items. This novelty backpack features double adjustable textile straps designed to be carried on the back. Your sample is being returned as requested.

CBP rationale

The applicable subheading for the novelty backpack of plastic will be 4202.92.4500, Harmonized Tariff Schedule of the United States Annotated, which provides for trunks, suitcases, vanity cases .

Full text

PD B83046 March 31, 1997 CLA-2-42:K:C:C7 G21 B83046 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Mr. Leo Sarmiento Import Department Trans-Border Customs Services, Inc. Cargo Bldg 80, Room 228 JFK International Airport Jamaica, NY 11430 RE: The tariff classification of a novelty backpack from China, Indonesia, Sri Lanka, Bangladesh and /or Vietnam. Dear Mr. Sarmiento: In your letter dated March 14, 1997, you requested a classification ruling on behalf of your importer, Jay-Gur Imports & Gurman Industries, 8965 St. Laurent Blvd., Montreal, Quebec, Canada H2N IM5. The sample submitted, no style number indicated, is a novelty backpack made essentially of plastics. This backpack features the face of a bear wearing eyeglasses and the paws of a bear. It is dressed in a bomber jacket, a cap which fastens under the chin, long pants and laced shoes attached to the pants. The back of this item features a zippered compartment used to carry personal items. This novelty backpack features double adjustable textile straps designed to be carried on the back. Your sample is being returned as requested. The applicable subheading for the novelty backpack of plastic will be 4202.92.4500, Harmonized Tariff Schedule of the United States Annotated, which provides for trunks, suitcases, vanity cases . . . traveling bags . . . sports bags . . . and similar containers . . . other . . . with outer surface of sheeting of plastic . . . travel, sports and similiar bags . . . other. The duty rate will be 20% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations. 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, John J. Martuge Area Director JFK Airport

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →