CBP Ruling N061321 — The tariff classification of a backpack from China

Tariff classification

Headings: 4202

Product description

The sample will be returned as requested. Style 7839 is a backpack constructed with an outer surface of 100% 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 and a zippered pocket on the same sidewall. On the opposite sidewall, the bag has three open mesh pockets. Two adjustable padded straps are permanently attached to the rear exterior of the bag which enable the user to wear the bag over the shoulders and on the back. The top opening secures with a drawstring closure and is covered by a flap. The flap folds over the opening, and secures with a plastic buckle. The front exterior of the bag has a zippered patch pocket. Each end of the bag has a patch pocket with a plastic buckle closure. There is a webbed loop at the top of the backpack for either carrying or hanging. It measures approximately 13” (W) x 15” (H) x 6” (D).

CBP rationale

The applicable subheading for style 7839 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

N061321 June 3, 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 7839 is a backpack constructed with an outer surface of 100% 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 and a zippered pocket on the same sidewall. On the opposite sidewall, the bag has three open mesh pockets. Two adjustable padded straps are permanently attached to the rear exterior of the bag which enable the user to wear the bag over the shoulders and on the back. The top opening secures with a drawstring closure and is covered by a flap. The flap folds over the opening, and secures with a plastic buckle. The front exterior of the bag has a zippered patch pocket. Each end of the bag has a patch pocket with a plastic buckle closure. There is a webbed loop at the top of the backpack for either carrying or hanging. It measures approximately 13” (W) x 15” (H) x 6” (D). The applicable subheading for style 7839 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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