CBP Ruling N241200 — The tariff classification of a backpack from China

Tariff classification

Headings: 4202

Product description

You have submitted a sample, which we are returning to you. Style 1767 is a backpack constructed with an outer surface of polyester textile material. The backpack is designed to provide storage, protection, organization, and portability to accessories and personal effects during travel. It has one textile-lined interior storage compartment. The backpack has a zippered pocket on the bottom portion of the front panel and two open mesh pockets at each end. The rear exterior of the pack has two adjustable, padded straps which enable the user to wear it over the shoulders and on the back. The top of the pack has a webbed loop for carrying or hanging and a small zippered pocket. It measures approximately 13” (W) x 17” (H) x 4.25” (D).

CBP rationale

The applicable subheading for style 1767 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, of man-made fibers, backpacks.

Full text

N241200 May 8, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3020 Rosanna Florentino Augusta Sportswear P.O. Box 14939 Augusta, GA 30919 RE: The tariff classification of a backpack from China Dear Ms. Florentino: In your letter dated April 12, 2013, you requested a tariff classification ruling. You have submitted a sample, which we are returning to you. Style 1767 is a backpack constructed with an outer surface of polyester textile material. The backpack is designed to provide storage, protection, organization, and portability to accessories and personal effects during travel. It has one textile-lined interior storage compartment. The backpack has a zippered pocket on the bottom portion of the front panel and two open mesh pockets at each end. The rear exterior of the pack has two adjustable, padded straps which enable the user to wear it over the shoulders and on the back. The top of the pack has a webbed loop for carrying or hanging and a small zippered pocket. It measures approximately 13” (W) x 17” (H) x 4.25” (D). The applicable subheading for style 1767 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, of man-made fibers, backpacks. The rate of duty 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, Thomas J. Russo Director National Commodity Specialist Division

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