The tariff classification of a Decoy Backpack from China

PD D88987 March 26, 1999 CLA-2-42:G32 D88987 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Mr. Tim Parsons Parsons Trading 5 Thunderbird Drive Novato, CA 94947-5883 RE: The tariff classification of a Decoy Backpack from China Dear Mr. Parsons: In your letter dated February 19, 1999, you requested a tariff classification ruling. The sample submitted for our review is a Decoy Backpack, used specifically for duck hunters to carry decoys into the field. The bag has a layer of foam sandwiched between layers of man-made fibers that provides protection across the users back from the irregular shape of the decoys. The outer surface of the bag is 100 percent plastic. The straps are of man-made fibers. When opened, the bag measures approximately 36 x 151 inches. At the top of the bag is a drawstring closure. Please be advised that your sample will be returned to the above address. The applicable subheading for the Decoy Backpack will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other, other. The rate of duty will be 18.8 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