L82852 L8 Ruling Active

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

Issued March 17, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.92.3020

Headings: 4202

Product description

The submitted sample is identified as style number 940285 (GHK9919). It is a girl's 15” backpack with lunch pouch. The bag is mainly of man-made textile materials. Your sample is being returned as requested.

CBP rationale

The applicable subheading for item 940285 (GHK 9919), child’s backpack with lunch pouch, will be 4202.92.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sport and similar bags, with outer surface of textile materials, other, of man-made fibers, backpacks.

Full text

NY L82852 March 17, 2005 CLA-2-41:RR:NC:3:341 L82852 CATEGORY: Classification TARIFF NO.: 4202.92.3020 Ms. Lorianne Aldinger Import Manager Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a child’s backpack with lunch pouch from China. Dear Ms. Aldinger: In your letter dated March 7, 2005, you requested a tariff classification ruling. The submitted sample is identified as style number 940285 (GHK9919). It is a girl's 15” backpack with lunch pouch. The bag is mainly of man-made textile materials. Your sample is being returned as requested. The applicable subheading for item 940285 (GHK 9919), child’s backpack with lunch pouch, will be 4202.92.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sport and similar bags, with outer surface of textile materials, other, of man-made fibers, backpacks. The rate of duty will be 17.6% 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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