G87296 G8 Ruling Active

The tariff classification of a child’s pullman suitcase/backpack from China.

Issued February 26, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.12.2020, 4202.92.4500

Headings: 4202

Product description

Both items are manufactured of polyvinyl chloride (PVC) vinyl. The pullman on wheels and backpack are designed to be attached one to the other. The pack becomes a part of the pullman. When imported together the two form a single pullman suitcase. You have also requested a classification ruling for the backpack if imported separately (without the pullman). Your sample is being returned as requested. The item described as a “keyholder”, is of a kind normally part of a suitcase and designed to protect the key. It is classified with the luggage piece.

CBP rationale

The applicable subheading for the pullman with attached backpack will be 4202.12.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases and similar containers, with outer surface of plastics, structured rigid on all sides. The applicable subheading for the backpack if imported separately will be 4202.92.4500, HTS, which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other.

Full text

NY G87296 February 26, 2001 CLA-2-42:RR:NC:TA:341 G87296 CATEGORY: Classification TARIFF NO.: 4202.12.2020; 4202.92.4500 Ms. Ida G. Hansen Pleasant Company 8400 Fairway Place Middleton, WI 53562-2554 RE: The tariff classification of a child’s pullman suitcase/backpack from China. Dear Ms. Hansen: In your letter dated February 12, 2001, you requested a tariff classification ruling for a child’s pullman suitcase/backpack. The sample submitted, identified as part number GSU, consists of a pullman suitcase on wheels with detachable backpack. Both items are manufactured of polyvinyl chloride (PVC) vinyl. The pullman on wheels and backpack are designed to be attached one to the other. The pack becomes a part of the pullman. When imported together the two form a single pullman suitcase. You have also requested a classification ruling for the backpack if imported separately (without the pullman). Your sample is being returned as requested. The item described as a “keyholder”, is of a kind normally part of a suitcase and designed to protect the key. It is classified with the luggage piece. The applicable subheading for the pullman with attached backpack will be 4202.12.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases and similar containers, with outer surface of plastics, structured rigid on all sides. The rate of duty will be 20 percent ad valorem. The applicable subheading for the backpack if imported separately will be 4202.92.4500, 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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