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

NY J84108 May 28, 2003 CLA-2-42:RR:NC:TA:341 J84108 CATEGORY: Classification TARIFF NO.: 4202.92.3031 Mr. Charles G. Hartill Charles G. Hartill, LCHB Capital Transportation 147-217 175th Street Jamaica, NY 11434 RE: The tariff classification of a child’s backpack from Taiwan. Dear Mr. Hartill: In your letter dated May 12, 2003, on behalf of Ballet Makers, Inc., you requested a classification ruling for a child’s backpack. A sample of style PB30472 has been submitted. The item is a backpack designed to contain ballet accessories during travel. It is manufactured with an exterior surface of nylon man-made fiber textile material. It measures approximately 8”(W) x 12”(H) x 4-½”(D). It is secured by means of a top textile zippered closure. Your sample is being returned as requested. The applicable subheading for the backpack will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The duty rate will be 17.8 percent ad valorem. HTS 4202.92.3031 falls within textile category designation 670. Based upon international textile trade agreements products of Taiwan are not currently subject to quota and the requirement of a visa. 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