The tariff classification of backpack from China
Issued October 26, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4202.92.1500
Headings: 4202
Product description
Your sample is being returned to you. The item you referred to as “Taupe Adler” is a backpack. It is constructed from 100% cotton textile material with cow leather trim. The essential character of the backpack is imparted by the cotton textile material of the body of the bag. The backpack has two straps on the back panel that are worn over the shoulders, one textile lined interior storage compartment, three pockets on the interior walls, one exterior pocket with a hidden magnetic closure, and a top opening with a magnetic closure and a drawstring closure.
CBP rationale
The applicable subheading for the backpack will be 4202.92.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of textile materials, of cotton.
Full text
N126515 October 26, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.1500 Jenny Hecht Kooba, Inc. 141 West 36th Street, 6th Floor New York, NY 10018 RE: The tariff classification of backpack from China Dear Ms. Hecht: In your letter dated October 3, 2010, you requested a tariff classification ruling. Your sample is being returned to you. The item you referred to as “Taupe Adler” is a backpack. It is constructed from 100% cotton textile material with cow leather trim. The essential character of the backpack is imparted by the cotton textile material of the body of the bag. The backpack has two straps on the back panel that are worn over the shoulders, one textile lined interior storage compartment, three pockets on the interior walls, one exterior pocket with a hidden magnetic closure, and a top opening with a magnetic closure and a drawstring closure. The applicable subheading for the backpack will be 4202.92.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of textile materials, of cotton. The rate of duty will be 6.3 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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