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The tariff classification of a backpack from Cambodia
Issued December 5, 2022 by U.S. Customs and Border Protection.
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Copies to clipboardN3 N329348 (December 5, 2022)
Tariff classification
HTS codes: 4202.92.3120
Headings: 4202
Product description
The article at issue, style number RAN-BKT012/9AT012, is a backpack. It is constructed of 100% polyester, which is a man-made material. The article is designed to provide storage, protection, portability, and organization to personal effects during travel. It features a zippered closure and one mesh pocket on each side. The front features a zippered pocket. The back of the pack has two straps that allow the user to wear it over the shoulders on the back. The article measures approximately 20” H x 13” W (bottom), 11.75” W (top) x 7” D. In your request you inquired as to whether or not the DWR spray coating that is applied to the sample constitutes “outer sheeting of plastics" when determining the classification. We have visually examined the physical sample and have determined that the spray is merely a treatment and does not create a continuous sheet of plastic on the article that is tactile or visual to the naked eye. As such, the outer surface constituent material is the textile material.
CBP rationale
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.
Full text
N329348 December 5, 2022 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3120 Wendy A. Klarman The Haddad Apparel Group Ltd. 131 Docks Corner Road Dayton, NJ 08810 RE: The tariff classification of a backpack from Cambodia Dear Ms. Klarman: In your letter dated November 15, 2022, you requested a tariff classification ruling. A sample was submitted, which will be returned to you under separate cover. The article at issue, style number RAN-BKT012/9AT012, is a backpack. It is constructed of 100% polyester, which is a man-made material. The article is designed to provide storage, protection, portability, and organization to personal effects during travel. It features a zippered closure and one mesh pocket on each side. The front features a zippered pocket. The back of the pack has two straps that allow the user to wear it over the shoulders on the back. The article measures approximately 20” H x 13” W (bottom), 11.75” W (top) x 7” D. In your request you inquired as to whether or not the DWR spray coating that is applied to the sample constitutes “outer sheeting of plastics" when determining the classification. We have visually examined the physical sample and have determined that the spray is merely a treatment and does not create a continuous sheet of plastic on the article that is tactile or visual to the naked eye. As such, the outer surface constituent material is the textile material. 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. 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 the 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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