The tariff classification of a textile backpack with cardboard packing materials from China

NY H86159 January 10, 2002 CLA-2-42:RR:NC:3:341 H86159 CATEGORY: Classification TARIFF NO.: 4202.92.3020 Mr. Maurice Hedaya Vice President Barclay Brown 1836 East 8th Street Brooklyn, N.Y. 11223 RE: The tariff classification of a textile backpack with cardboard packing materials from China Dear Mr. Hedaya: In your letter dated December 4, 2001 you requested a tariff classification ruling. The submitted sample consists of a backpack wholly of man-made textile materials. A cardboard stiffener, identified as “Expand-o-Matic,” is inserted within the main compartment. The insert is designed to expand if the individual bag is placed on display in a retail store. You have indicated that the store staff recycles the insert. The insert is recycled with all other corrugated packing materials, which is normal retail practice. You have indicated that the insert should be classified separate from the backpack. General Rule of Interpretation (GRI) 5(b) provides for packing materials presented with the article therein. The Note provides that if the packing materials are of a kind normally used for packing such goods and are not suitable for reuse, they are classified with the goods. The instant insert is such packing material. The applicable subheading for the backpack presented with the insert will be 4202.92.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for backpacks, with outer surface of textile materials, of man-made fibers. The rate of duty will be 18.1% 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. If you have any questions regarding the ruling, contact National Import Specialist Kevin Gorman at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division