The tariff classification of a backpack with an insulated lunch carrier from China

NY J84072 May 15, 2003 CLA-2-42:RR:NC:3:341 J84072 CATEGORY: Classification TARIFF NO.: 4202.92.3020 Evelyn P. Milling Customs Compliance Team Leader C/o Kmart Corporation Resource Center 3100 West Big Beaver Road Troy, MI 48084-3163 RE: The tariff classification of a backpack with an insulated lunch carrier from China Dear Ms. Milling: In your letter dated April 25th, 2003 you requested a tariff classification ruling. The sample submitted is identified as Item #10-27-77 “Athletech Backpack- Fabric Lunch Box and Accessories”. It is a set that consists of a of 100 percent woven polyester textile material backpack that measures approximately 14”W x 16 ½”H x 7”D with an enclosed insulated lunch carrier that is fitted with a molded plastic drink bottle and a lunch storage box. The box is fitted with a plastic spoon and fork. The article is put up for retail sale as a set. The backpack features a zippered enclosure that extends over both sides and the top of the item, a carrying handle on the top, and two padded, adjustable shoulder straps. The front of the pack has two zippered storage compartments. The lower (and larger) of the two exterior compartments contains the removable insulated lunch carrier. The lined interior of the backpack features wall pockets with storage slots. An open mesh pocket is on the bottom exterior side of the item. The applicable subheading for the backpack will be 4202.92.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sport, and similar bags with outer surface of textile materials, of man-made fibers, backpacks. The rate of duty 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