The tariff classification of a backpack from China

N154075 April 14, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3020 Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a backpack from China Dear Ms. Aldinger: In your letter dated March 14, 2011, you requested a tariff classification ruling. Your sample will be returned to you. Style 9007685 is a backpack constructed with an outer surface of man-made textile material. It provides storage, protection, portability, and organization to food, beverages and personal effects during travel. It has an unlined storage compartment and no additional features. The bag has an opening at the top that secures when the drawstring cords are pulled tight. The drawstring cords also extend to the rear exterior and allow the user to wear the pack over the shoulders and on his or her back. The front exterior has a mesh pocket with a nylon zipper closure. The backpack measures approximately 14” (W) x 18” (L). The applicable subheading for the backpack 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