N260497 N2 Ruling Active

The tariff classification of a backpack from China

Issued January 22, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.92.3020

Headings: 4202

Product description

You have submitted a sample, which we are retaining in this office. The sample which you referred to as the “Backpack Laundry Bag,” is a backpack constructed of 100% polyester textile material. It is designed to provide storage, protection, portability, and organization to clothing and other personal effects during travel. It features two back straps that allow the user to wear the pack over the shoulders and on the back. It has a top opening with a drawstring closure and an exterior pocket. It measures approximately 23” (W) x 31” (H). It is of a durable construction and suitable for continued use.

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

N260497 January 22, 2015 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3020 Vicki Roye Kuehne Nagel, Inc. 4985 Outland Center Drive Memphis, TN 38118 RE: The tariff classification of a backpack from China Dear Ms. Roye: In your letter dated December 23, 2014, you requested a tariff classification ruling. You have submitted a sample, which we are retaining in this office. The sample which you referred to as the “Backpack Laundry Bag,” is a backpack constructed of 100% polyester textile material. It is designed to provide storage, protection, portability, and organization to clothing and other personal effects during travel. It features two back straps that allow the user to wear the pack over the shoulders and on the back. It has a top opening with a drawstring closure and an exterior pocket. It measures approximately 23” (W) x 31” (H). It is of a durable construction and suitable for continued use. 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 Director National Commodity Specialist Division

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