CBP Ruling N253458 — The tariff classification of a novelty backpack from China

Tariff classification

Headings: 4202

GRI rules applied: GRI 3(b)

Product description

You have submitted a sample, which we are returning to you. Item A1525X4 is a backpack constructed with an outer surface of 100% polyester textile material. It provides storage, protection, portability, and organization to food, beverages, and other personal effects during travel. It has a zippered, lined interior storage compartment with one hanging pocket. The bag has two adjustable straps that can be worn over the user’s shoulders and on the back. It measures approximately 12” (W) x 16” (H) x 5” (D). The front of the bag has a zippered compartment that contains a small basketball hoop which folds flat when not in use. The backpack is packaged with a small ball. The backpack with hoop and ball together form a composite good, General Rule of Interpretation 3(b) noted. The essential character is imparted by the backpack. The backpack dominates in overall size and weight. The backpack is completely functional without the hoop and ball. The hoop and ball are merely optional, novelty components that may make this particular backpack somewhat more marketable to children.

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, of man-made fibers, backpacks.

Full text

N253458 June 6, 2014 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3020 Bill Helms Schmidt, Pritchard & Co., Inc. 9801 West Lawrence Avenue Schiller Park, IL 60176 RE: The tariff classification of a novelty backpack from China Dear Mr. Helms: In your letter dated May 9, 2014, you requested a tariff classification ruling on behalf of Neat-OH International. You have submitted a sample, which we are returning to you. Item A1525X4 is a backpack constructed with an outer surface of 100% polyester textile material. It provides storage, protection, portability, and organization to food, beverages, and other personal effects during travel. It has a zippered, lined interior storage compartment with one hanging pocket. The bag has two adjustable straps that can be worn over the user’s shoulders and on the back. It measures approximately 12” (W) x 16” (H) x 5” (D). The front of the bag has a zippered compartment that contains a small basketball hoop which folds flat when not in use. The backpack is packaged with a small ball. The backpack with hoop and ball together form a composite good, General Rule of Interpretation 3(b) noted. The essential character is imparted by the backpack. The backpack dominates in overall size and weight. The backpack is completely functional without the hoop and ball. The hoop and ball are merely optional, novelty components that may make this particular backpack somewhat more marketable to children. 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, 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 [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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