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E86516 E8 Ruling Active

The tariff classification of a backpack from China.

Issued September 1, 1999 by U.S. Customs and Border Protection.

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E8 E86516 (September 1, 1999)

Tariff classification

HTS codes: 4202.92.4500

Headings: 4202

Product description

The backpack is manufactured of an exterior surface of embossed PVC plastic sheeting with a partial front panel of man-made textile material. The article features a top zippered closure, padded shoulder straps and an external zippered compartment on the front. Your sample is being returned as requested.

CBP rationale

The applicable subheading for Style BP-2000, the backpack of 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 E86516 September 1, 1999 CLA-2-42:RR:NC:TA:341 E86516 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Mr. Charles H. Bayar Charles H. Bayar, Esq. P.O. Box 4527, Grand Central Station New York, NY 10163 RE: The tariff classification of a backpack from China. Dear Mr. Bayar: In your letter dated August 25, 1999, on behalf of WOK Trading L.L.C., you requested a tariff classification ruling for a backpack. The sample submitted, identified as the “Alto Sport Style #BP-2000 Backpack”, is a backpack measuring approximately 14” x 18” x 6” designed to contain personal effects during travel. The backpack is manufactured of an exterior surface of embossed PVC plastic sheeting with a partial front panel of man-made textile material. The article features a top zippered closure, padded shoulder straps and an external zippered compartment on the front. Your sample is being returned as requested. The applicable subheading for Style BP-2000, the backpack of 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 212-637-7091. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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