The tariff classification of a backpack from China

N311304 May 14, 2020 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3120; 9903.88.03 Ms. Jamie Deer Leedsworld, Inc. 400 Hunt Valley Road New Kensington, PA 15068 RE: The tariff classification of a backpack from China Dear Ms. Deer: In your letter dated April 17, 2020, you requested a tariff classification ruling. You have submitted photographs in lieu of a sample. The subject merchandise is a backpack. The information you provided indicates that it is constructed of man-made textile materials. It is designed to provide storage, protection, portability, and organization to personal effects during travel. The backpack features a zippered closure and one handle. The back of the pack has two straps that allow the user to wear it over the shoulders on the back. The exterior features two front open pockets and two mesh side pockets. The backpack has an insulated lower compartment with a zippered closure around three sides. The backpack with the insulated compartment is considered a composite good for tariff purposes. Its primary function is that of a backpack. The upper, non-insulated, portion of the backpack makes up the larger portion of the article. The insulated compartment is an optional feature that will be used as needed. As such, the essential character of the article is imparted by the backpack, General Rule of Interpretation (GRI) 3(b), noted. The applicable subheading for the backpack will be 4202.92.3120, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of textile materials, of man-made fibers, backpacks. The general rate of duty is 17.6 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.92.3120, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4202.92.3120, HTSUS, listed above.The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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