N166296 N1 Ruling Active

The tariff classification of a car seat backpack from China

Issued June 9, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.92.3020

Headings: 4202

Product description

The item is a backpack with wheels for a child’s car seat. It is constructed with an outer surface of 100% polyester textile material. The backpack is designed to provide storage, protection, organization and portability to a child’s car seat when not in use. The interior storage area is unlined with no additional features. The pack has a zipper closure along three sides and has carrying handles on two of those sides. The rear exterior of the pack has two adjustable, padded shoulder straps that enable the user to wear it on his or her back. The backpack measures approximately 16” (W) x 32” (H) x 15” (D).

CBP rationale

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.

Full text

N166296 June 9, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3020 Paul Vroman DHL Global Forwarding 2660 20th Street Port Huron, MI 48060 RE: The tariff classification of a car seat backpack from China Dear Mr. Vroman: In your letter dated May 12, 2011, you requested a tariff classification ruling on behalf of your client, Britax Child Safety, Inc. Your sample will be returned to you. The sample was submitted without a style number. The item is a backpack with wheels for a child’s car seat. It is constructed with an outer surface of 100% polyester textile material. The backpack is designed to provide storage, protection, organization and portability to a child’s car seat when not in use. The interior storage area is unlined with no additional features. The pack has a zipper closure along three sides and has carrying handles on two of those sides. The rear exterior of the pack has two adjustable, padded shoulder straps that enable the user to wear it on his or her back. The backpack measures approximately 16” (W) x 32” (H) x 15” (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

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