The tariff classification of a PVC Backpack with a Plastic Key Chain from China and Taiwan

PD C85487 March 25, 1998 CLA-2-42:G32 C85487 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Ms. Astra Galins CYRK INC. 3 Pond Road Gloucester, MA 01930 RE: The tariff classification of a PVC Backpack with a Plastic Key Chain from China and Taiwan Dear Ms Galins: In your letter dated March 13, 1998, you requested a tariff classification ruling. The sample you submitted for our review is a shiny PVC Backpack. The backpack measures approximately 12 inches in circumference and 3 inches in depth. On the back of the pack are textile adjustable straps and a textile loop for hanging or for ease in carrying. There is also a logo on the front of the item ("M") for M&M. A zipper encloses half the backpack. Attached to the zipper is a metal key ring, a chain and a plastic M&M character. Your sample will be returned to the above address. The applicable subheading for the PVC Backpack will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar containers with an outer surface of a sheeting of plastic, other. The rate of duty will be 20 percent ad valorem. 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. Sincerely, WILLIAM J. LUEBKERT Port Director Philadelphia, PA