L86201 L8 Ruling Active

The tariff classification of novelty backpacks from China

Issued July 29, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.92.3020

Headings: 4202

Product description

A copy of a color catalog page has been submitted. The items are identified as styles 51260/Monkey, 51262/Lion and 51264/Puppy. Each item is described as a backpack for pre-school children and used to carry personal effects and clothing. Each bag has a plush relief image of the animal from which it gets its name affixed to the visible side of the backpack when worn on the person.

CBP rationale

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

Full text

NY L86201 July 29, 2005 CLA-2-42:RR:NC:3:341 L86201 CATEGORY: Classification TARIFF NO.: 4202.92.3020 Ms. Francine Marcoux Hampton Direct Inc. 350 Pioneer Drive P.O. 1199 Williston, VT 05495 RE: The tariff classification of novelty backpacks from China Dear Ms. Marcoux: In your letter dated July 12, 2005 you requested a classification ruling. A copy of a color catalog page has been submitted. The items are identified as styles 51260/Monkey, 51262/Lion and 51264/Puppy. Each item is described as a backpack for pre-school children and used to carry personal effects and clothing. Each bag has a plush relief image of the animal from which it gets its name affixed to the visible side of the backpack when worn on the person. The applicable subheading for the novelty backpacks 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, of man-made fibers. The duty rate will be 17.6 percent ad valorem. Backpacks of man-made fiber textile materials fall within textile category designation 670. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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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