The tariff classification of a backpack from China.

N206080 March 14, 2012 CLA-2-39:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 3926.90.3500 Sandy Pray Corporate Customs Compliance Manager Jag Footwear, Accessories and Retail Corporation 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of a backpack from China. Dear Ms. Pray: In your letter dated February 23, 2012, you requested a tariff classification ruling. As requested, the sample will be returned to you. Item 60185402 is described as a polyurethane coated cotton canvas backpack with multi-colored plastic sequins adorning the front surface area of the backpack. The item has two adjustable shoulder straps for carrying upon one’s back and one top handle for placement in the hand. This item has two magnetic snap closures for the main compartment of the backpack, a zipper closure for the front compartment of the backpack, and two pouches – one located on each side of the backpack. In this case, the subject backpack is precluded from the provision of heading 4202 of the Harmonized Tariff Schedule of the United States (HTSUS), as the outer front surface of the backpack is not wholly or mainly covered with textile or plastic sheeting. Rather, the front surface is covered in sequins, a material not listed within the heading of 4202. Heading 3926, HTSUS, is a basket provision for plastic articles not described more specifically elsewhere in the tariff schedule. As subheading 3926.90.3500, provides in part for plastic articles of spangles (sequins), and the item is not more specifically provided elsewhere, the backpack adorned in sequins upon its front surface is accurately described within its provision. See Headquarters Ruling Letter HQ 954816 dated December 7, 1993. The applicable subheading for the polyurethane coated cotton canvas backpack, adorned with sequins upon its front surface, will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastic and articles of other materials of headings 3901 to 3914: Beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: Other.” The rate of duty will be 6.5% 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 Neil H. Levy at (646) 733-3036. Sincerely, Thomas J. Russo Director National Commodity Specialist Division