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B87185 B8 Ruling Active

The tariff classification of a novelty backpack from China.

Issued July 21, 1997 by U.S. Customs and Border Protection.

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B8 B87185 (July 21, 1997)

Tariff classification

HTS codes: 4202.92.4500

Headings: 4202

Product description

The head and feet of the dog are constructed of a plush textile material. The entire body is constructed of a PVC sheeting. The backpack has two textile web shoulder straps and a zipper closure in the belly.

CBP rationale

The applicable subheading for the backpack will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, other.

Full text

PD B87185 JUL 21, 1997 CLA-2-42:RI:130:G25:DJP CATEGORY: Classification TARIFF NO.: 4202.92.4500 RE: The tariff classification of a novelty backpack from China. Ms. Millie Yang 2511 East, 2nd Street 2nd Floor Brooklyn, NY 11223 Dear Ms. Yang: In your letter dated June 30, 1997 you requested a tariff classification ruling. The sample submitted with your request, no style number, is a novelty backpack in the likeness of a puppy dog. The head and feet of the dog are constructed of a plush textile material. The entire body is constructed of a PVC sheeting. The backpack has two textile web shoulder straps and a zipper closure in the belly. The applicable subheading for the backpack will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, other. The rate of duty will be 20 percent ad valorem. Currently items classified under HTS 4202.92.4500 are not subject to visa or quota. This ruling is being issued under the provisions of Part 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, Richard Barrette Service/Area Port Director Providence, R.I.

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