CBP Ruling N099441 — The tariff classification of a backpack with seat cushion from Honduras

Tariff classification

Headings: 4202

Product description

Your sample will be returned to you. A style number was not provided for the submitted sample. The item is a backpack with a permanently attached seat cushion. Both components are constructed with an outer surface of man-made textile material. The essential character of the item is imparted by the backpack. The seat cushion is lightly padded and measures approximately 12” (W) x 12” (L). The backpack has a lined storage compartment with no additional features. It secures by means of a zipper closure along three sides. The front exterior of the backpack has a zippered pocket and each side has an open pocket. The rear exterior has two non-adjustable straps which enable the user to wear the bag over the shoulders and on the back. When folded together, the item measures approximately 12” (W) x 12” (L) x 5” (D).

CBP rationale

The applicable subheading for the backpack with seat cushion 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

N099441 April 16, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3020 Jim Brown Southern Glove, Inc. 749 AC Little Drive Newton, NC 28658 RE: The tariff classification of a backpack with seat cushion from Honduras Dear Mr. Brown: In your letter dated March 24, 2010, you requested a tariff classification ruling. Your sample will be returned to you. A style number was not provided for the submitted sample. The item is a backpack with a permanently attached seat cushion. Both components are constructed with an outer surface of man-made textile material. The essential character of the item is imparted by the backpack. The seat cushion is lightly padded and measures approximately 12” (W) x 12” (L). The backpack has a lined storage compartment with no additional features. It secures by means of a zipper closure along three sides. The front exterior of the backpack has a zippered pocket and each side has an open pocket. The rear exterior has two non-adjustable straps which enable the user to wear the bag over the shoulders and on the back. When folded together, the item measures approximately 12” (W) x 12” (L) x 5” (D). The applicable subheading for the backpack with seat cushion 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 general rate of duty is 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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