The tariff classification of a backpack from China

NY J81375 February 27, 2003 CLA-2-42:RR:NC:3:341 J81375 CATEGORY: Classification TARIFF NO.: 4202.92.3020 Carol Krupskas Import Supervisor C/o KAT Import Brokers Airport Ind. Office Park Bldg. B4A Valley Stream, New York 11581 RE: The tariff classification of a backpack from China Dear Ms. Krupskas: In your letter dated February 12th, 2003 you requested a tariff classification ruling. The request is on behalf of Tommy Hilfiger Handbags and Small Leather Goods, Inc. The sample submitted, identified as Style# 350092, is a nylon/polyester backpack that has a removable soft “lunch box” attached to it. Measuring approximately 15”H x 11”W x 8”D, the pack features a three- side overhead zipper enclosure. The lined interior has a small, zippered free-hanging pocket. The back of the bag has two adjustable webbed shoulder straps and the top of the bag has a small webbed carrying handle. The front of the bag features a three sided zipper enclosed lined compartment that contains credit card and pen slots. An open mesh pocket is on the front exterior of the front compartment. Attached to the front of the bag is a detachable rectangle shaped soft bag that you describe as a “lunch box” that measures approximately 11”W x 8”H x 3”D. This bag also has a three-sided overhead closure, an open pocket on the front, and a carrying handle on the top. 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, of man-made fibers, backpacks. The duty rate will be 17.8 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. 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