CBP Ruling D85755 — The tariff classification of novelty backpacks from Indonesia.

Tariff classification

Headings: 4202

Product description

You have submitted literature of three items, identified as items 71801, 71802 and 71803, which are “RUGRATS” novelty backpacks representing such characters as “Angelica, Tommy and Chuckie” designed to contain a child’s personal effects. The backpacks are manufactured of an exterior surface of 100 percent polyester and/or 65 percent polyester and 35 percent cotton plush fabric with PVC and polyester fill interiors. The back of the items feature a zippered compartment used to carry personal items and double webbed textile straps designed to be carried on the back. Although the items have stuffed legs, hands, feet, etc., their utilitarian function is primarily as a pack.

CBP rationale

The applicable subheading for the novelty backpacks of man-made textile materials will be 4202.92.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, backpacks.

Full text

NY D85755 January 12, 1999 CLA-2-42:RR:NC:TA:341 D85755 CATEGORY: Classification TARIFF NO.: 4202.92.3020 Ms. Colleen M. Egan E. Besler & Company P.O. Box 66361 Chicago, IL 60666-0361 RE: The tariff classification of novelty backpacks from Indonesia. Dear Ms. Egan: In your letter dated December 7, 1998, on behalf of LTD Commodities, Inc., you requested a classification ruling for novelty backpacks. You have submitted literature of three items, identified as items 71801, 71802 and 71803, which are “RUGRATS” novelty backpacks representing such characters as “Angelica, Tommy and Chuckie” designed to contain a child’s personal effects. The backpacks are manufactured of an exterior surface of 100 percent polyester and/or 65 percent polyester and 35 percent cotton plush fabric with PVC and polyester fill interiors. The back of the items feature a zippered compartment used to carry personal items and double webbed textile straps designed to be carried on the back. Although the items have stuffed legs, hands, feet, etc., their utilitarian function is primarily as a pack. The applicable subheading for the novelty backpacks of man-made textile materials will be 4202.92.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, backpacks. The duty rate will be 18.8 percent ad valorem. The backpacks fall within textile category designation 670. Based upon international textile trade agreements products of Indonesia are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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

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