10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

N263348 N2 Ruling Active

The tariff classification of a backpack from China

Issued April 16, 2015 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

N2 N263348 (April 16, 2015)

Tariff classification

HTS codes: 4202.92.4500

Headings: 4202

Product description

You have submitted a sample, which we are returning to you. Item number BR22800 is a backpack constructed with an outer surface of plastic sheeting. The backpack is designed to provide storage, protection, organization, and portability to personal effects during travel. It has a lined storage compartment with a zippered interior pocket. There is also a zippered compartment on the front panel. 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 carrying handle at the top. It measures approximately 10” (W) x 12” (H) x 5” (D). It is of a durable construction and suitable for repetitive use.

CBP rationale

The applicable subheading for the backpack, item number BR22800, will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, other.

Full text

N263348 April 16, 2015 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Tina Fang Customs Compliance Manager Steve Madden Ltd. 52-16 Barnett Avenue Long Island City, NY 11104 RE: The tariff classification of a backpack from China Dear Ms. Fang: In your letter dated March 27, 2015 you requested a tariff classification ruling. You have submitted a sample, which we are returning to you. Item number BR22800 is a backpack constructed with an outer surface of plastic sheeting. The backpack is designed to provide storage, protection, organization, and portability to personal effects during travel. It has a lined storage compartment with a zippered interior pocket. There is also a zippered compartment on the front panel. 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 carrying handle at the top. It measures approximately 10” (W) x 12” (H) x 5” (D). It is of a durable construction and suitable for repetitive use. The applicable subheading for the backpack, item number BR22800, will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 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 Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Follow N263348

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.