10 newer rulings cite the same tariff codes.

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

N035736 N0 Ruling Active

The tariff classification of a "Party Backpack" from China

Issued September 11, 2008 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

N0 N035736 (September 11, 2008)

Tariff classification

HTS codes: 4819.40.0040

Headings: 4819

Product description

A sample designated as Item UN08-132, “Party Backpack”, was submitted for our examination. The sample will be returned to you as requested.

CBP rationale

The applicable subheading for the “Party Backpack” will be 4819.40.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) sacks and bags, including cones, of paper.

Full text

N035736 September 11, 2008 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4819.40.0040 Ms. Jane L. Taeger Samuel Shapiro & Co., Inc. One Charles Center 100 N. Charles Street, Suite 1200 Baltimore, MD 21201 RE: The tariff classification of a “Party Backpack” from China Dear Ms. Taeger: In your letter dated August 11, 2008, you requested a tariff classification ruling on behalf of your client, Unique Industries. A sample designated as Item UN08-132, “Party Backpack”, was submitted for our examination. The sample will be returned to you as requested. You state in your letter that the subject is a paperboard folding bag with an envelope style flap closure secured by Velcro. The back of the bag has two elastic straps so that a child could wear the bag as a backpack. The bag measures approximately 9” (w) x 4” (d) x 10½” (h). The intended use of the backpack is for a goodie bag at a children’s party. The applicable subheading for the “Party Backpack” will be 4819.40.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) sacks and bags, including cones, of paper. The rate of duty will be Free. 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/. 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 Patricia Wilson at (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Follow N035736

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.