U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
Primary HTS Code
4202.92.3020
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Court Cases
1 case
CIT & Federal Circuit
Ruling Age
23 years
2 related rulings
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-06-13 · Updates real-time
The tariff classification of backpacks and a plastic water bottle from China.
NY J83300 April 22, 2003 CLA-2-42:RR:NC:TA:341 J83300 CATEGORY: Classification TARIFF NO.: 4202.92.3020; 3926.90.9880 Ms. Cheryl Santos CVS/Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of backpacks and a plastic water bottle from China. Dear Ms Santos: In your letter dated April 11, 2003, you requested a classification ruling for backpacks and a plastic water bottle. The samples submitted with your request are identified as CVS item numbers 234398 and 234404. Item 234398, described as a backpack organizer, is a backpack manufactured with an exterior surface of polyester man-made fiber textile material. The bag features a large main compartment with multiple pockets for storage. There is a cellular phone holder attached to one shoulder strap by means of a hook and loop fastener. Along the top of the backpack near the handle is a CD case attached to a metal ring by means of a plastic dog leash-type fastener. For classification purposes the backpack, cell phone holder and CD case are considered to be a composite within GRI-3 (b). The backpack will impart the essential character. Item 234404 is a backpack measuring approximately 12 ½”(W) x 16”(H) x 6”(D) designed to contain personal effects during travel. It is manufactured with an exterior surface of 600D polyester man-made fiber textile material. There is a large main compartment with multiple pockets for storage. There are two mesh pockets along each side of the backpack, and included in one pocket is a plastic water bottle. For classification purposes the backpack and water bottle are not considered to be a unit. Each item will be separately classified. Your samples are being returned as requested. The applicable subheading for item 234398 (with cell phone holder & CD case as a composite) and item 234404 (backpack only) 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 item 234404, the plastic water bottle, will be 3926.90.9880, HTS, which provides for other articles of plastics, other. The duty rate will be 5.3 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
Other CBP classification decisions referencing the same tariff code.