CBP Ruling N061318 — The tariff classification of a backpack from China

Tariff classification

Headings: 4202

Product description

The sample will be returned as requested. Style 7417 is a backpack constructed with an outer surface of 100% man-made textile material. It is designed to provide storage, protection, organization and portability for accessories and personal effects during travel. The backpack has a textile-lined storage compartment with a hanging zippered pocket on the back wall. The bag has a drawstring closure with a flap that folds over and secures with a plastic clip. The side exterior of the bag has a vertical zipper that gives access to the storage compartment. 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. There is a webbed loop at the top of the bag, either for carrying or hanging from a hook. The backpack measures approximately 10” (W) x 11” (H) x 5” (D).

CBP rationale

The applicable subheading for style 7417 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.

Full text

N061318 June 11, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3020 Lisa R. Collier Brand Science LLC P.O. Box 740 313 E. Meeting Street Dandridge, TN 37725 RE: The tariff classification of a backpack from China Dear Ms. Collier: In your letter dated May 12, 2009, you requested a tariff classification ruling. The sample will be returned as requested. Style 7417 is a backpack constructed with an outer surface of 100% man-made textile material. It is designed to provide storage, protection, organization and portability for accessories and personal effects during travel. The backpack has a textile-lined storage compartment with a hanging zippered pocket on the back wall. The bag has a drawstring closure with a flap that folds over and secures with a plastic clip. The side exterior of the bag has a vertical zipper that gives access to the storage compartment. 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. There is a webbed loop at the top of the bag, either for carrying or hanging from a hook. The backpack measures approximately 10” (W) x 11” (H) x 5” (D). The applicable subheading for style 7417 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. 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

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