The tariff classification of a backpack from China

N253193 May 30, 2014 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.91.0030 Harry J. Gonnelly Import Commodity Group LTD. 500 Merrick Road Lynbrook, NY 11563 RE: The tariff classification of a backpack from China Dear Mr. Gonnelly: In your letter dated May 6, 2014, you requested a tariff classification ruling. You have submitted a sample, which we are returning to you. Style 32149957 is a backpack constructed with an outer surface of leather. The backpack is designed to provide storage, protection, organization, and portability to personal effects during travel. The interior has a textile-lined main compartment with a zippered pocket and two open pockets on the interior walls. The rear exterior of the backpack has two adjustable straps which enable the user to wear it over the shoulders and on the back. The backpack also features a three-sided zipper closure and a carrying handle at the top. It measures approximately 9.5” (W) x 11.75” (H) x 3.5” (D). The applicable subheading for style 32149957 will be 4202.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of leather. The rate of duty will be 4.5 percent 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 [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division