N265883 N2 Ruling Active

The tariff classification of a backpack from China

Issued July 15, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.92.4500

Headings: 4202

Product description

You have submitted one sample, which is being returned to you. Style NB15 is a backpack constructed with an outer surface of plastic sheeting. The backpack is designed and sized to provide storage, protection, organization, and portability to personal effects during travel. It has a textile-lined storage compartment with a zippered interior pocket and two open pockets. There is a zippered pocket and a pouch pocket 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 9.75” (W) x 13.5” (H) x 4.5” (D). It is of a durable construction and suitable for repetitive use. In your ruling request,

CBP rationale

The applicable subheading for the backpack, style NB15, will be 4202.92.4500, HTSUS, which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, other.

Full text

N265883 July 15, 2015 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Tina Fang 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 June 12, 2015, you requested a tariff classification ruling. You have submitted one sample, which is being returned to you. Style NB15 is a backpack constructed with an outer surface of plastic sheeting. The backpack is designed and sized to provide storage, protection, organization, and portability to personal effects during travel. It has a textile-lined storage compartment with a zippered interior pocket and two open pockets. There is a zippered pocket and a pouch pocket 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 9.75” (W) x 13.5” (H) x 4.5” (D). It is of a durable construction and suitable for repetitive use. In your ruling request, you suggested the backpack be classified under subheading 4202.22.1500 Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. However, the backpack has adequate storage capacity to contain the larger personal effects associated with travel and shall be classified as such. The applicable subheading for the backpack, style NB15, will be 4202.92.4500, 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

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