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The tariff classification of a child’s backpack from China
Issued August 30, 2018 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N299874 (August 30, 2018)
Tariff classification
HTS codes: 4202.92.3120
Headings: 4202
Product description
You have submitted a sample which will be returned to you under separate cover. The Ty Gear Backpack, SLUSH the Husky – PC 008421950072, is a child’s backpack constructed with an outer surface of polyester, a man-made textile material. The backpack is designed to provide storage, protection, organization and portability to personal effects during travel. It measures approximately 13” (H) x 6” (W) x 5” (D).
CBP rationale
The applicable subheading for the backpack will be 4202.92.3120, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for travel, sports, and similar bags, with outer surface of textile materials, of man-made fibers, backpacks.
Full text
N299874 August 30, 2018 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3120 Mr. William Bae Aurora World, Inc. 8820 Mercury Lane Pico Rivera, CA 90660 RE: The tariff classification of a child’s backpack from China Dear Mr. Bae: In your letter dated August 8, 2018, you requested a tariff classification ruling. You have submitted a sample which will be returned to you under separate cover. The Ty Gear Backpack, SLUSH the Husky – PC 008421950072, is a child’s backpack constructed with an outer surface of polyester, a man-made textile material. The backpack is designed to provide storage, protection, organization and portability to personal effects during travel. It measures approximately 13” (H) x 6” (W) x 5” (D). The applicable subheading for the backpack will be 4202.92.3120, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for travel, sports, and similar bags, with outer surface of textile materials, of man-made fibers, backpacks. The rate of duty 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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