CBP Ruling N277442 — The tariff classification of a backpack from China

Tariff classification

Headings: 4202

GRI rules applied: GRI 3(b)

Product description

You have submitted a sample which is being returned to you under separate cover. The submitted sample is a backpack constructed with an outer surface of man-made textile material. The backpack has a built-in solar panel on the front exterior and includes the related components necessary to use the solar panel to charge electronic devices on the go. The backpack and solar panel with related components are considered a composite good for tariff purposes with the backpack imparting the essential character, General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS) noted. The backpack is designed to provide storage, protection, organization, and portability to personal effects during travel. The rear exterior of the backpack is padded with fabric and has two adjustable shoulder straps that enable the user to wear it on his or her back. The pack has a carrying handle at the top and numerous pockets on the exterior and in the interior compartment. The backpack measures approximately 12” (W) x 18” (H) x 6” (D).

CBP rationale

The applicable subheading for the backpack with solar panel will be 4202.92.3120, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile materials, of man-made fibers, backpacks.

Full text

N277442 August 12, 2016 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3120 Nicole Trimble Agra-Services Brokerage Company, Inc. 221-20 147th Avenue Jamaica, New York 11413 RE: The tariff classification of a backpack from China Dear Ms. Trimble: In your letter dated June 1, 2016, you requested a tariff classification ruling on behalf of Ar New York Corporation. You have submitted a sample which is being returned to you under separate cover. The submitted sample is a backpack constructed with an outer surface of man-made textile material. The backpack has a built-in solar panel on the front exterior and includes the related components necessary to use the solar panel to charge electronic devices on the go. The backpack and solar panel with related components are considered a composite good for tariff purposes with the backpack imparting the essential character, General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS) noted. The backpack is designed to provide storage, protection, organization, and portability to personal effects during travel. The rear exterior of the backpack is padded with fabric and has two adjustable shoulder straps that enable the user to wear it on his or her back. The pack has a carrying handle at the top and numerous pockets on the exterior and in the interior compartment. The backpack measures approximately 12” (W) x 18” (H) x 6” (D). The applicable subheading for the backpack with solar panel will be 4202.92.3120, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile materials, of man-made fibers, backpacks. The duty rate will be 17.6 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division

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