The tariff classification of a backpack from Mexico

N163715 May 19, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3020 Mike Rizner Augusta Sportswear P.O. Box 14939 Augusta, GA 30919 RE: The tariff classification of a backpack from Mexico Dear Mr. Rizner: In your letter dated April 28, 2011, you requested a tariff classification ruling. Your sample will be returned to you. Style 1770 is a backpack constructed with an outer surface of 100% polyester textile material. It provides storage, protection, portability, and organization to personal effects during travel. It has an unlined storage compartment and no additional features. The bottom portion has a zippered compartment that extends from the front to the sides of the pack. Each side-end has an open mesh pocket. The rear exterior of the bag has two adjustable padded straps which enable the user to wear the bag over the shoulders and on the back. The top of the pack has a webbed loop for carrying or hanging. It measures approximately 11” (W) x 20” (H) x 8.25” (D). 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