N082871 N0 Ruling Active

The tariff classification of a drawstring backpack from China

Issued December 1, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.92.3016

Headings: 4202

Product description

Your sample will be returned. Style 9005661 is backpack constructed with an outer surface of 80% cotton, 20% polyester pile textile material. The bag is designed to provide storage, protection, organization and portability for accessories and personal effects during travel. It has an unlined storage compartment and no additional features. The bag has an opening at the top that secures when the drawstring is pulled tight. Drawstring cords are permanently attached to the rear exterior of the bag and enable the user to wear the bag over the shoulders and on the back. It measures approximately 13” (W) x 17” (H).

CBP rationale

The applicable subheading for style 9005661 will be 4202.92.3016, 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 cotton.

Full text

N082871 December 1, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3016 Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a drawstring backpack from China Dear Ms. Aldinger: In your letter dated October 29, 2009, you requested a tariff classification ruling. Your sample will be returned. Style 9005661 is backpack constructed with an outer surface of 80% cotton, 20% polyester pile textile material. The bag is designed to provide storage, protection, organization and portability for accessories and personal effects during travel. It has an unlined storage compartment and no additional features. The bag has an opening at the top that secures when the drawstring is pulled tight. Drawstring cords are permanently attached to the rear exterior of the bag and enable the user to wear the bag over the shoulders and on the back. It measures approximately 13” (W) x 17” (H). The applicable subheading for style 9005661 will be 4202.92.3016, 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 cotton. 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

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