The tariff classification of a partially insulated backpack from China

NY J88605 September 30, 2003 CLA-2-42:RR:NC:3:341 J88605 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Mr.J.B.Park Travelers Club Luggage Inc. 13003 S. Figueroa St. Los Angeles, CA 90061 RE: The tariff classification of a partially insulated backpack from China Dear Mr. Park: In your letter dated August 20,2003 you requested a tariff classification ruling. The submitted sample is identified as style number TCL-33220. It s a backpack made-up of embossed Polyvinyl Chloride (PVC) plastic sheeting. The exterior surface is of sheeting of plastic. The backpack measures approximately 23.5”H x 12.75” W x10.25” D. It has padded shoulder straps. The pack consists of three compartments each one on top of the other from bottom to top. The lower two compartments are accessed and secured by a zipper closure that extends around the body of the backpack. and the top is secured by means of a heavy braided cord and cord lock. The bottom compartment is fully insulated and is intended to serve as a cooler wherein warm beverage cans may be placed in ice and actually cooled. The middle compartment is insulated but not intended to serve as a cooler. It is intended to contain assorted provisions during travel. The top compartment is made up of embossed plastic sheeting and a mesh fabric of coated yarns. The top compartment has a zippered storage pocket on the front. Style TCL-33220 is an eo nomine backpack of the kind classified in Heading 4202, HTSUSA. It is designed to contain clothing or other personal effects, including provisions, during travel. As such it satisfies the tariff definition for “travel, sport and similar bags” as provided by Chapter 42, Additional U.S. Note 1I The applicable subheading for style TCL-33220 will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sport and similar bags, with outer surface of plastic or of textile materials, other. The rate of duty will be 20 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