The tariff classification of a backpack from China

N119359 September 13, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.91.0030 Jenny Hecht Kooba, LLC. 141 W. 36 Street, 6th Floor New York, N.Y. 10018 RE: The tariff classification of a backpack from China Dear Ms. Hecht: In your letter dated August 11, 2010, you requested a tariff classification ruling. Your sample will be returned to you. The style you refer to as “Black Colby” is a backpack constructed of 100% genuine leather. The pack is designed and sized to provide storage, protection, portability, and organization to clothing and other personal effects during travel. It has a textile-lined main compartment with a zippered pocket and three open pockets on the sidewalls. The pack has a twist lock metal closure and a carrying handle at the top. The rear exterior of the pack has two shoulder straps that allow the user to wear it on his/ her back. The front exterior has two diagonal zippered pockets. It measures approximately 12.5” (W) x 12.5” (H) x 5” (D). The applicable subheading for the backpack will be 4202.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of leather. The rate of duty will be 4.5% 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