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The tariff classification of a child's backpack from China.
Issued April 22, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C86503 (April 22, 1998)
Tariff classification
HTS codes: 4202.92.4500
Headings: 4202
Product description
This backpack has a zippered top, adjustable nylon shoulder straps, two front zippered pockets and an ID slot. The bag features the cartoon character "ARTHUR". The outer surface is composed of 100 vinyl.
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, with outer surface of sheeting of plastic, other.
Full text
PD C86503 APRIL 22, 1998 CLA-2-42:RI:130:G25:DJP CATEGORY: Classification TARIFF NO.: 4202.92.4500 Mr David M. Rickert E. Besler Company 115 Martin Lane Elk Grove Village, IL 60007-1309 RE: The tariff classification of a child's backpack from China. Dear Mr Rickert: In your letter, received at CIE April 10, 1998, you requested a tariff classification ruling on behalf of LTD Commodities, Bannockburn, IL. The sample submitted with your request, no style number, is child's backpack approximately 12"x10"x43/4" in size. This backpack has a zippered top, adjustable nylon shoulder straps, two front zippered pockets and an ID slot. The bag features the cartoon character "ARTHUR". The outer surface is composed of 100 vinyl. 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, with outer surface of sheeting of plastic, other. The rate of duty will be 20 ad valorem. At this time items in HTS 4202.92.4500 are not subject to quota or visa. Your sample is being returned as requested. 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 A. Barrette Service/Area Port Director Providence, RI
More rulings on the same tariff codes
Classification and Country of Origin Determination for a Backpack; Substantial Transformation
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