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H88688 H8 Ruling Active

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

Issued February 22, 2002 by U.S. Customs and Border Protection.

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H8 H88688 (February 22, 2002)

Tariff classification

HTS codes: 4202.92.1500

Headings: 4202

Product description

The item is a child’s backpack designed to contain personal articles a child would carry on a daily basis. It is manufactured with an exterior surface of 100 percent cotton denim fabric. The interior of the bag is unlined and features a single compartment with no additional features. It measures approximately 9”(W) x 9 ½”(H). The top of the bag is secured by means of a braided drawstring closure.

CBP rationale

The applicable subheading for the backpack will be 4202.92.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton.

Full text

NY H88688 February 22, 2002 CLA-2-42:RR:NC:TA:341 H88688 CATEGORY: Classification TARIFF NO.: 4202.92.1500 Ms. Joanne Balice CBI Distributing Corp Claire’s Accessories 2400 W. Central Road Hoffman Estates, IL 60195 RE: The tariff classification of a child’s backpack from China. Dear Ms. Balice: In your letter dated February 15, 2002, you requested a tariff classification ruling for a child’s backpack. The sample submitted is identified as style 66182. The item is a child’s backpack designed to contain personal articles a child would carry on a daily basis. It is manufactured with an exterior surface of 100 percent cotton denim fabric. The interior of the bag is unlined and features a single compartment with no additional features. It measures approximately 9”(W) x 9 ½”(H). The top of the bag is secured by means of a braided drawstring closure. The applicable subheading for the backpack will be 4202.92.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The rate of duty will be 6.5 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 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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