N092529 N0 Ruling Active

The tariff classification of a backpack from China

Issued February 18, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.92.3020

Headings: 4202

Product description

Style 387378 is a backpack constructed of three materials. The upper portion of the backpack is constructed of man-made mesh textile material. The middle portion of the backpack is constructed of woven man-made textile material. The lower portion of the bag is constructed of a mesh textile material that is completely coated with Ethylene Vinyl Acetate plastic. The essential character of the backpack is imparted by the man-made textile materials. The backpack features a top opening with a drawstring closure, two adjustable shoulder straps, one interior storage compartment, one exterior zippered pocket, and two exterior patch pockets. The pack measures approximately 21” (H) x 15” (W) x 5.5” (D). Your sample will be retained by this office.

CBP rationale

The applicable subheading for style 387378 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

N092529 February 18, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3020 Carolyn B. Malina Lands’ End, Inc. 2 Lands’ End Lane Location #22-290 Dodgeville, WI 53595 RE: The tariff classification of a backpack from China Dear Ms. Malina: In your letter dated January 22, 2010, you requested a tariff classification ruling. Style 387378 is a backpack constructed of three materials. The upper portion of the backpack is constructed of man-made mesh textile material. The middle portion of the backpack is constructed of woven man-made textile material. The lower portion of the bag is constructed of a mesh textile material that is completely coated with Ethylene Vinyl Acetate plastic. The essential character of the backpack is imparted by the man-made textile materials. The backpack features a top opening with a drawstring closure, two adjustable shoulder straps, one interior storage compartment, one exterior zippered pocket, and two exterior patch pockets. The pack measures approximately 21” (H) x 15” (W) x 5.5” (D). Your sample will be retained by this office. The applicable subheading for style 387378 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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