The tariff classification of a backpack from China

N087106 December 17, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3020 Sylvia Balev Marc Jacobs, Inc. 72 Spring Street, 9th Floor New York, NY 10012 RE: The tariff classification of a backpack from China Dear Ms. Balev: In your letter dated December 7, 2009, you requested a tariff classification ruling. Your sample will be returned. Style M401019 is a backpack constructed with an outer surface of 100% nylon textile material. The pack is designed to provide storage, protection, organization, and portability to personal effects during travel. It has a textile-lined storage compartment with a zippered pocket and a mesh pocket on the back wall. The pack secures with a drawstring closure and has double carrying handles. It also has two adjustable webbed shoulder straps on the rear exterior which enables the user to wear it on his or her back. Both side ends and front exterior of the backpack have zippered pockets. It measures approximately 18” (W) x 20” (H) x 7” (D). The applicable subheading for style M401019 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