The tariff classification of backpacks from Vietnam and Indonesia

NY H89840 April 1, 2002 CLA-2-42:RR:NC:3:341 H89840 CATEGORY: Classification TARIFF NO.: 4202.92.3020 Elizabeth Burns Customs Compliance Specialist JanSport, Inc. N850 Cty. Hwy. CB P.O. Box 1817 Appleton, Wisconsin 54912-1817 RE: The tariff classification of backpacks from Vietnam and Indonesia Dear Ms. Burns: In your letter dated March 26th, 2002 you requested a tariff classification ruling. The sample submitted is identified as Style number 43179, a backpack with an outer surface of fabric made from man-made fibers. The pack measures approximately 7 ½”(W) x 9 ½”(H) x 3 ½”(D) and features two woven nylon shoulder straps on the back and a textile carrying handle on the top. There is a zippered exterior pocket on the front of the pack and the top closes with a zippered flap. The unlined interior of the bag features an attached zippered coin purse and a business or address card holder. The sample will be returned as requested. The applicable subheading for the backpack will be 4202.92.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags…with outer surface of textile materials, other, other, of man-made fibers, backpacks. 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