The tariff classification of an insulated backpack from China

NY J86198 June 23, 2003 CLA-2-42:RR:NC:3:341 J86198 CATEGORY: Classification TARIFF NO.: 4202.92.3020 Yvonne M.W. Richardson Import Manager C/o The Millwork Trading Co., Ltd. 1372 Broadway 2nd Floor New York, N.Y. 10018 RE: The tariff classification of an insulated backpack from China Dear Ms. Richardson: In your letter dated June 12th, 2003 you requested a tariff classification ruling. The ruling is on behalf of the Coca Cola Corporation. The sample submitted, identified as the “Revised Mini Cooler Bag”, Code # KX-20574, is an insulated backpack. Measuring approximately 11 ½”W x 10 ½”H x 8”D, the item is constructed with an exterior surface of man-made textile fabric. The bag’s soft lid is secured by a zippered enclosure and the front exterior features a zippered storage compartment. The back of the pack has woven shoulder straps and a pick-up loop. The interior of the item is lined with waterproof plastic sheeting and features a large open pocket and a smaller pocket that will contain two gel packs on importation. The inner lining is of ½” foamed plastics .The sample will be returned as requested. The applicable subheading for the insulated backpack will be 4202.92.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports, and similar bags, backpacks, with outer surface of textile materials, other, other, of man-made fibers, other. 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