The tariff classification of a backpack and flashlight from China.

NY J82424 April 3, 2003 CLA-2-42:RR:NC:TA:341 J82424 CATEGORY: Classification TARIFF NO.: 4202.92.3020; 8513.10.2000 Ms. Lesa R. Hubbard J. C. Penney Company, Inc. P. O. Box 10001 Dallas, TX 75301-0001 RE: The tariff classification of a backpack and flashlight from China. Dear Ms. Hubbard: In your letter dated March 20, 2003, you requested a classification ruling for a backpack and flashlight. The sample submitted is identified as JCPPC lot number 045-7562, “Halloween Treat Carrier”. The item is a functional backpack designed to contain personal effects and accessories during travel. It is manufactured with an exterior surface of nylon man-made fiber textile material. The interior consists of a single, textile lined compartment with a zippered back wall pocket. The bag has four pockets on the front exterior. One pocket holds a plastic flashlight (included) and is printed with the word “flashlight” on it. A pocket for a cell phone, which has the word “Garlic”, printed on the flap and “Bat Phone” on the body. A small pocket that depicts a skull and cross bones on the flap and a large pocket in the middle of the bag that is printed with the word “Keep Out!” on the flap and “Scary Stuff” on the body. The backpack measures approximately 16”(W) x 14”(H) with an 8” base. It has shoulder straps and carry handles. The top of the pack is secured by means of a drawstring closure with a cord lock fastener. Your sample is being returned as requested. In your letter you suggested classification under subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS) as a festive article. For classification purposes the item is not considered to be a festive article. The item is a fully functioning backpack. It is excluded from classification with toys or festive because of chapter 95 Note 1(d), which excludes containers and bags of Heading 4202 from Chapter 95. Therefore the backpack is more specifically provided for in heading 4202.92.3020, HTS, as a travel, sports and similar bag, other, and will be classified accordingly. 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. HTS 4202.92.3020 falls within textile category designation 670. Based upon international textile trade agreements products of China are not currently subject to quota and the requirement of a visa. The applicable subheading for the flashlight will be 8513.10.2000, HTS, which provides for portable electric lamps designed to function by their own source of energy… lamps: flashlights. The duty rate will be 12.5 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