The tariff classification of a backpack from China.

NY I82355 June 14, 2002 CLA-2-42:RR:NC:TA:341 I82355 CATEGORY: Classification TARIFF NO.: 4202.92.3020 Ms. Linda Broadford The Rockport Company 1895 J.W. Foster Boulevard Canton, MA 02021 RE: The tariff classification of a backpack from China. Dear Ms. Broadford: In your letter dated June 4, 2002, you requested a tariff classification ruling for a backpack. The sample submitted is identified as item XPU 20021. The item is a backpack designed to contain personal effects and accessories during travel. It is manufactured with an exterior surface of nylon woven fabric. The interior is unlined with no additional features. The backpack measures approximately 13”(W) x 17”(H) and it is secured by means of a braided drawstring, which converts into the shoulder straps. Your sample is being 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, of man-made fibers, backpacks. The rate of duty will be 18.1 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. 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