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The tariff classification of an insulated backpack with dinnerware and flatware from China.
Issued February 23, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardD8 D87672 (February 23, 1999)
Tariff classification
HTS codes: 4202.92.4500
Headings: 4202
Product description
The backpack is fitted with interior pockets and elastic loops that contains four plastic plates, cups, forks, spoons and knives. As noted by you, the backpack will be imported and sold at retail sale with the set of plastic dinnerware/flatware as a set. Your sample is being returned as requested. With reference to General Rules of Interpretations 3(b), HTSUSA, we find that the above described items constitutes a composite and their essential character is imparted by the backpack.
CBP rationale
The applicable subheading for the backpack with plastic dinnerware/flatware as a composite 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.
Full text
NY D87672 February 23, 1999 CLA-2-42:RR:NC:3:341 D87672 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Ms. Barbara Y. Wierbicki Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of an insulated backpack with dinnerware and flatware from China. Dear Ms. Wierbicki: In your letter dated February 3, 1999, on behalf of Avon Products, Inc., you requested a tariff classification ruling. The sample submitted, identified as a ”Picnic Backpack” - Product Profile #180907, consists of an insulated backpack manufactured of polyvinyl chloride (PVC) specially fitted to contain dinnerware/flatware. The backpack is fitted with interior pockets and elastic loops that contains four plastic plates, cups, forks, spoons and knives. As noted by you, the backpack will be imported and sold at retail sale with the set of plastic dinnerware/flatware as a set. Your sample is being returned as requested. With reference to General Rules of Interpretations 3(b), HTSUSA, we find that the above described items constitutes a composite and their essential character is imparted by the backpack. The applicable subheading for the backpack with plastic dinnerware/flatware as a composite 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. 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 212-637-7091. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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