The tariff classification of a Backpack from China

PD D88048 March 5, 1999 CLA-2-42:G32 D88048 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Charles H. Bayar, Esq. P.O. Box 4527, Grand Central Station New York, NY 10163 RE: The tariff classification of a Backpack from China Dear Mr. Bayar: In your letter dated February 5, 1999, you requested a tariff classification ruling on behalf of your client, WOK Trading L.L.C., 6893 Chalet Circle, Parker, CO 80134. The sample submitted, Style No. B-600 is a backpack measuring approximately 12 inches wide x 18 inches in height x 5 inches deep. The backpack has a top flap closure, permanent padded shoulder straps and a top carrying handle. There are also three external zippered compartments and one external netted pocket on each side of the bag. The bottom, sides, top and other minor portions of the backpack are composed of black embossed PVC sheeting which simulates a woven fabric. The back outer surface is composed of a black embossed plastic sheeting which simulates a woven man-made fabric. The front body, pocket and top flap are composed of woven coarse polyester fiber. Please be advised that your sample will be returned to the above address. The applicable subheading for the Backpack will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, 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