The tariff classification of a sequined backpack from China.
Issued August 27, 2019 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.90.3500
Headings: 3926
Product description
The submitted sample is a backpack, listed as RN# 52469, UPC# 840716191490, and Batch# F18-379. Per your submission, it is constructed from 100 percent polyester. The front, top, and side panels are completely covered in plastic reversible sequins. One side of the sequin is silver in color and the other is a light blue. The backpack has a zippered top opening compartment and front pocket, and features two open side pockets, a top handle, and adjustable padded shoulder straps. The backpack measures approximately 12 inches (length) by 4.5 inches (width) by 15.5 inches (height).
CBP rationale
The applicable subheading for this backpack will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [b]eads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: [o]ther.
Full text
N305633 August 27, 2019 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.3500 Mr. Anthony LoPresti S.J. Stile Associates LTD 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of a sequined backpack from China. Dear Mr. LoPresti: In your letter dated August 2, 2019, you requested a tariff classification ruling. A sample was provided and will be returned separately. The submitted sample is a backpack, listed as RN# 52469, UPC# 840716191490, and Batch# F18-379. Per your submission, it is constructed from 100 percent polyester. The front, top, and side panels are completely covered in plastic reversible sequins. One side of the sequin is silver in color and the other is a light blue. The backpack has a zippered top opening compartment and front pocket, and features two open side pockets, a top handle, and adjustable padded shoulder straps. The backpack measures approximately 12 inches (length) by 4.5 inches (width) by 15.5 inches (height). The applicable subheading for this backpack will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [b]eads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: [o]ther.” The column one, general rate of duty is 6.5 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 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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