F80027 F8 Ruling Active

The tariff classification of a backpack from Korea.

Issued December 9, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.92.3020

Headings: 4202

Product description

You state the item is for outdoor use during skiing or similar activities. The backpack features a foam frame sheet, cushioned back panel, padded shoulder straps, ice tool loops, and a front shovel pocket. The top opening is secured by a drawstring closure and cover that attaches to the front of the pack by means of tuck lock closures.

CBP rationale

The applicable subheading for the Couloir 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, other, of man-made fibers, backpacks.

Full text

NY F80027 December 9, 1999 CLA-2-42:RR:NC:341:F80027 CATEGORY: Classification TARIFF NO.: 4202.92.3020 Ms. Angie Holbeck Granite Gear 2312 10th Street P.O. Box 278 Two Harbors, MN 55616 RE: The tariff classification of a backpack from Korea. Dear Ms. Holbeck: In your letter dated November 16, 1999, you requested a classification ruling. The sample submitted with your request, "Couloir" (UPC 782922621036), is a backpack with an exterior surface of man-made textile material. You state the item is for outdoor use during skiing or similar activities. The backpack features a foam frame sheet, cushioned back panel, padded shoulder straps, ice tool loops, and a front shovel pocket. The top opening is secured by a drawstring closure and cover that attaches to the front of the pack by means of tuck lock closures. The applicable subheading for the Couloir 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, other, of man-made fibers, backpacks. The duty rate will be 18.8% ad valorem for the year 1999 and 18.6% for the year 2000. Items classifiable under HTS subheading 4202.92.3020 fall within textile category designation 670. Based upon international textile trade agreements products of Korea are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Your sample is being returned as requested. 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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