CBP Ruling N266644 — The tariff classification of a drawstring backpack from China

Tariff classification

Headings: 4202

Product description

You have submitted a sample, which is being returned to you. Your sample is a drawstring backpack constructed with an outer surface of two materials: polyester textile and plastic sheeting. The majority of the outer surface of the item is composed of the man-made textile material. Approximately 85% of one panel is constructed of plastic sheeting. The remainder of that panel, 100% of the other panel and the seam binding covering three edges are made from man-made textile material. As the material that makes up the majority of the overall outer surface area, the essential character of the backpack is imparted by the man-made textile material, General Rule of Interpretation, 3(b) noted. The backpack is designed to provide storage, protection, organization, and portability to accessories and personal effects during travel. The backpack has a set of drawstring cords that when pulled tight secure the top opening and also serve as the shoulder straps. It measures approximately 19” (H) x 17.5” (W). The backpack is of a durable construction and suitable for repetitive 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

N266644 August 7, 2015 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3020 Erin Hughes Virgo III Ltd. 766 Knox Court Yardley, PA 19067 RE: The tariff classification of a drawstring backpack from China Dear Ms. Hughes: In your letter dated July 10, 2015, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you. Your sample is a drawstring backpack constructed with an outer surface of two materials: polyester textile and plastic sheeting. The majority of the outer surface of the item is composed of the man-made textile material. Approximately 85% of one panel is constructed of plastic sheeting. The remainder of that panel, 100% of the other panel and the seam binding covering three edges are made from man-made textile material. As the material that makes up the majority of the overall outer surface area, the essential character of the backpack is imparted by the man-made textile material, General Rule of Interpretation, 3(b) noted.The backpack is designed to provide storage, protection, organization, and portability to accessories and personal effects during travel. The backpack has a set of drawstring cords that when pulled tight secure the top opening and also serve as the shoulder straps. It measures approximately 19” (H) x 17.5” (W). The backpack is of a durable construction and suitable for repetitive 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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