B86752 B8 Ruling Active

The tariff classification of a reversible backpack and tote bag from China.

Issued July 9, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.92.4500

Headings: 4202

Product description

They are as follow: Style 101 is a backpack measuring approximately 11" x 11 1/2" x 3 1/2". The backpack features double shoulder straps of cord that attaches to rings at the bottom of each outer surface by means of dog leash type fasteners which enables the bag to be worn on the back. The item has a permanently attached travel pouch which is attached to the top rim of the bag by means of a textile cord. Item 106 is a tote bag measuring approximately 18" x 11 1/2" x 5 1/2" with self fabric double handles and a tie closure at the top center. The bag also has a permanently attached zippered travel pouch attached to the top rim of the bag by means of a cord so that it can be contained within the bag. Both the backpack and the tote bag are composed of an exterior surface of PVC plastic sheeting and can be turned inside out to feature the other surface of 100 percent cotton. The items are equally of PVC plastic sheeting and 100 percent cotton. There is no essential character. Therefore the items will be classified according to the material which fall last in the tariff. GRI-3(c) Noted. The items are of PVC plastic sheeting. Your samples are being returned as you requested.

CBP rationale

The applicable subheading for Styles 101 and 106, the backpack and tote bag 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 or of textile materials, other.

Full text

NY B86752 July 9, 1997 CLA-2-42:RR:NC:TA:341 B86752 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Mr. Steven S. Weiser 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 reversible backpack and tote bag from China. Dear Mr. Weiser: In your letter dated June 23, 1997, on behalf of Liz Claiborne Accessories, Inc., you requested a tariff classification ruling. The samples submitted, styles 101 and 106, described as "Women's Reversible Travel Bags", consists of a backpack and tote bag. They are as follow: Style 101 is a backpack measuring approximately 11" x 11 1/2" x 3 1/2". The backpack features double shoulder straps of cord that attaches to rings at the bottom of each outer surface by means of dog leash type fasteners which enables the bag to be worn on the back. The item has a permanently attached travel pouch which is attached to the top rim of the bag by means of a textile cord. Item 106 is a tote bag measuring approximately 18" x 11 1/2" x 5 1/2" with self fabric double handles and a tie closure at the top center. The bag also has a permanently attached zippered travel pouch attached to the top rim of the bag by means of a cord so that it can be contained within the bag. Both the backpack and the tote bag are composed of an exterior surface of PVC plastic sheeting and can be turned inside out to feature the other surface of 100 percent cotton. The items are equally of PVC plastic sheeting and 100 percent cotton. There is no essential character. Therefore the items will be classified according to the material which fall last in the tariff. GRI-3(c) Noted. The items are of PVC plastic sheeting. Your samples are being returned as you requested. The applicable subheading for Styles 101 and 106, the backpack and tote bag 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 or of textile materials, other. The rate of duty will be 20 percent ad valorem. 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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