The tariff classification of a backpack from Taiwan.

NY K87797 July 19, 2004 CLA-2-42:RR:NC:TA:341 K87797 CATEGORY: Classification TARIFF NO.: 4202.92.3020 Mr. George Lorenze Geologistics Americas, Inc. 410 Unit C Commerce Blvd. Carlstadt, NJ 07072 RE: The tariff classification of a backpack from Taiwan. Dear Mr. Lorenze: In your letter dated July 1, 2004, on behalf of Childcraft Education Corporation, you requested a tariff classification ruling for a backpack. The sample submitted is identified as “Backpack/Book bag, item TA-7157-4. The item is a backpack designed to contain personal effects and accessories during travel. It is manufactured with an exterior surface of 100% nylon textile man-made material. The backpack features a single, unlined central compartment with no additional features. The front exterior of the pack features an additional storage pocket with hook and loop fastener. The bag is secured by means of a top zippered closure. The backpack measures approximately 10”(W) x 12”(H) x 3”(D). 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 rate of duty will be 17.6 percent ad valorem. HTS 4202.92.3020 falls within textile category designation 670. Based upon international textile trade agreements products of Taiwan are not currently subject to quota and the requirement of a visa. You have also requested a classification ruling for a “PVC Backpack”. No sample was submitted. However, we are unable to issue a classification ruling at this time. Your request for a classification ruling should include an actual sample of the item in condition as being imported and style number. When this information is available, you may wish to resubmit your request for a classification ruling. 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 German at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division