The tariff classification of a backpack and a sling bag from the Philippines

N049883 February 19, 2009 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.3031, 4202.92.3020 Ruth Texeira Mountain Hardware, Inc. 4911 Central Avenue Richmond, CA 94804 RE: The tariff classification of a backpack and a sling bag from the Philippines Dear Ms. Texeira: In your letter dated January 21, 2009 you requested a tariff classification ruling. The samples which you submitted are being returned as requested. Style OU3085 is a backpack constructed with an outer surface of man-made textile material. The bag is designed to provide storage, protection, organization and portability for accessories and personal effects during travel. The backpack has a textile-lined interior compartment with an open pocket on the back wall. The front exterior has a flap compartment with interior zippered pockets, credit card slots, pen slots. It secures with a hook-and-loop closure. On either sides of this compartment are diagonal and vertical zippered pockets. Two adjustable padded 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. The backpack has a zipper closure and a webbed loop at the top of the bag. It measures approximately 11” (W) x 16.5” (H) x 4” (D). Style OU3088 is a sling bag constructed with an outer surface of man-made textile material. The bag is designed to provide storage, protection, organization and portability for accessories and personal effects during travel. The bag has a textile-lined interior compartment with an open padded pocket on the back wall for a laptop computer up to 14 inches wide. The front exterior of the bag has a zippered pocket while the rear exterior has one permanently attached padded shoulder strap with a zippered pocket. The sling bag secures with a zipper closure and has a vinyl carrying handle at the top of the bag. It measures approximately 13” (W) x 18” (H) x 3” (D). The applicable subheading for style OU3085 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, other, of man-made fibers, backpacks. The duty rate will be 17.6% ad valorem. The applicable subheading for style OU3088 will be 4202.92.3031, HTSUS, which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The duty rate will be 17.6 percent 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/. 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