CBP Ruling N267804 — The tariff classification of backpacks from China

Tariff classification

Headings: 4202

Product description

You have submitted samples, which will be returned to you. Style 5013 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 pouch pocket on the front panel and a zippered pocket on the back. The rear exterior of the backpack has two 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 10.5” (W) x 12” (H) x 4.5” (D). Style 5830 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 one open pocket. There is a zippered 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 7.5” (W) x 9.5” (H) x 3.5” (D). Style 5829 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 one open pocket. There is a zippered 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 7” (W) x 8” (H) x 3.5” (D).

CBP rationale

The applicable subheading for the backpacks, styles 5013, 5830 and 5829, 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

N267804 September 11, 2015 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Lena Rainbow Customs Compliance Specialist PVH Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of backpacks from China Dear Ms. Rainbow: In your letter dated August 13, 2015, you requested a tariff classification ruling. You have submitted samples, which will be returned to you. Style 5013 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 pouch pocket on the front panel and a zippered pocket on the back. The rear exterior of the backpack has two 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 10.5” (W) x 12” (H) x 4.5” (D). Style 5830 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 one open pocket. There is a zippered 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 7.5” (W) x 9.5” (H) x 3.5” (D). Style 5829 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 one open pocket. There is a zippered 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 7” (W) x 8” (H) x 3.5” (D). The applicable subheading for the backpacks, styles 5013, 5830 and 5829, 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% 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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