D81285 D8 Ruling Active

The tariff classification of an inflatable backpack from Taiwan.

Issued August 28, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.92.4500

Headings: 4202

Product description

The backpack measures approximately 13" x 11" x 5" with a top zippered closure and textile shoulder straps.

CBP rationale

The applicable subheading for the inflatable backpack 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, other.

Full text

NY D81285 August 28, 1998 CLA-2-42:RR:NC:TA:341 D81285 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Ms. Debra DeEsposito American Shipping Co., Inc. 140 Sylvan Ave Englewood Cliffs, NJ 07632 RE: The tariff classification of an inflatable backpack from Taiwan. Dear Ms. DeEsposito: In your letter dated August 12, 1998, on behalf of Legent International, you requested a tariff classification ruling for an inflatable backpack. The sample submitted, identified as your reference number 126677, is an inflatable backpack manufactured with an exterior and interior surface of PVC plastic sheeting. The backpack measures approximately 13" x 11" x 5" with a top zippered closure and textile shoulder straps. The applicable subheading for the inflatable backpack 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, 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, Robert B. Swierupski Director, National Commodity Specialist Division

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 →