The tariff classification of a backpack from China
Issued August 29, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4202.92.3020
Headings: 4202
Product description
Style 069719-80 is referred to as the Nintendo DS Game Boy Advance SP game case. It is a backpack constructed with an outer surface of man-made textile material. It is designed to provide storage, protection, organization and portability for accessories and personal effects during travel. The bag has a padded main compartment with a mesh pocket on the back wall. The interior features elastic straps sewn to the underside of the flap to hold items in place. The bag also has a zippered compartment beneath the main compartment. There are nylon mesh pockets on the exterior sides of the bag. Two adjustable straps are permanently attached to the rear exterior of the bag which enables the user to wear the bag over the shoulders and on the back. In your letter, you suggest classification under subheading 4202.92.9026 Harmonized Tariff Schedule of the United States (HTSUS), which provides for trunks, suitcases and similar containers, with outer surface of textile materials, other, other, of man-made fibers. However, backpacks are eo nomine exemplars of chapter 4202, HTSUS. The backpack is most specifically described and provided within the eo nomine provision and according to the principal use as a backpack. The backpack is, therefore, classified in subheading 4202.92.3020, HTSUS.
CBP rationale
The applicable subheading for the backpack will be 4202.92.3020, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile materials, other, other, of man-made fibers, backpacks.
Full text
N035615 August 29, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.3020 Jay Fox BDA 15525 Woodinville Redmond RD NE Woodinville, WA 98072 RE: The tariff classification of a backpack from China Dear Mr. Fox: In your letter dated August 8, 2008 you requested a classification ruling. The sample which you submitted is being returned as requested. Style 069719-80 is referred to as the Nintendo DS Game Boy Advance SP game case. It is a backpack constructed with an outer surface of man-made textile material. It is designed to provide storage, protection, organization and portability for accessories and personal effects during travel. The bag has a padded main compartment with a mesh pocket on the back wall. The interior features elastic straps sewn to the underside of the flap to hold items in place. The bag also has a zippered compartment beneath the main compartment. There are nylon mesh pockets on the exterior sides of the bag. Two adjustable straps are permanently attached to the rear exterior of the bag which enables the user to wear the bag over the shoulders and on the back. In your letter, you suggest classification under subheading 4202.92.9026 Harmonized Tariff Schedule of the United States (HTSUS), which provides for trunks, suitcases and similar containers, with outer surface of textile materials, other, other, of man-made fibers. However, backpacks are eo nomine exemplars of chapter 4202, HTSUS. The backpack is most specifically described and provided within the eo nomine provision and according to the principal use as a backpack. The backpack is, therefore, classified in subheading 4202.92.3020, HTSUS. The applicable subheading for the backpack will be 4202.92.3020, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile materials, other, other, of man-made fibers, backpacks. The duty rate 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/. HTSUS 4202.92.3020 falls within textile category 670. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Vikki Lazaro at (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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