10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

M83311 M8 Ruling Active

The tariff classification of a backpack from China

Issued June 7, 2006 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

M8 M83311 (June 7, 2006)

Tariff classification

HTS codes: 4202.92.3020

Headings: 4202

Product description

The submitted sample is a backpack that is identified as the “Expandable Bat Backpack” (style #411). The pack measures approximately 13”W x 20”H x 9½”D.

CBP rationale

The applicable subheading for the backpack will be 4202.92.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of textile materials, other, of man-made fibers, backpacks.

Full text

NY M83311 June 7, 2006 CLA-2-42:RR:NC:N3:341 M83311 CATEGORY: Classification TARIFF NO.: 4202.92.3020 Sandy Stubblefield Augusta Sportswear P.O. Box 14939 Augusta, GA 30919 RE: The tariff classification of a backpack from China Dear Ms. Stubblefield: In your letter dated May 23, 2006, you requested a tariff classification ruling. The submitted sample is a backpack that is identified as the “Expandable Bat Backpack” (style #411). The pack measures approximately 13”W x 20”H x 9½”D. You state that the contents are 100% polyester woven textile fabric with a PVC backing and the inside pocket and back of the shoulder straps will be 100% nylon fabric with a polyurethane coating. The front of the backpack features a zippered storage compartment. The interior of the pack features a small zippered nylon fabric storage pouch that is attached to nylon fabric covered padding. The back of the pack has two padded shoulder straps attached directly to the top and by adjustable webbed straps to the bottom. Each side of the backpack has a small storage compartment. The top of the item has a webbed carrying strap. The bottom of the pack can be unzipped to expand the storage capacity of the item. The applicable subheading for the backpack will be 4202.92.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The sample will be returned as requested. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Follow M83311

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.