CBP Ruling N263938 — The tariff classification of a backpack from China

Tariff classification

Headings: 4202

Product description

You have submitted a sample, which is being returned to you. Style HJC53BP02 is a backpack constructed with an outer surface of three materials: 100% polyester textile, plastic sheeting, and plastic sequins. The sequins do not cover the entire outer surface area of the article. The front panel of the backpack is composed of a bright pink textile material, which is partially covered with small silver sequins and with a black man-made textile material that creates a faux animal print. The back panel is composed of the plastic sheeting. The essential character of the backpack is imparted by the two man-made textile materials, which together create the more pronounced visual impact. The backpack 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 three exterior pockets. It measures approximately 14” (W) x 12” (H).

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

N263938 April 24, 2015 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3020 Denise Smalls Kohl’s Department Stores 1400 Broadway, 20th Floor New York, NY 10018 RE: The tariff classification of a backpack from China Dear Ms. Smalls: In your letter dated April 14, 2015, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you. Style HJC53BP02 is a backpack constructed with an outer surface of three materials: 100% polyester textile, plastic sheeting, and plastic sequins. The sequins do not cover the entire outer surface area of the article. The front panel of the backpack is composed of a bright pink textile material, which is partially covered with small silver sequins and with a black man-made textile material that creates a faux animal print. The back panel is composed of the plastic sheeting. The essential character of the backpack is imparted by the two man-made textile materials, which together create the more pronounced visual impact. The backpack 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 three exterior pockets. It measures approximately 14” (W) x 12” (H). 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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