U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
Primary HTS Code
4202.92.3020
$300.4M monthly imports
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Court Cases
1 case
CIT & Federal Circuit
Ruling Age
21 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-01 · Updates monthly
The tariff classification of a child’s backpack, zippered tote and tool bag from China. Dear Ms. McCabe:
NY K89518 September 17, 2004 CLA-2-42:RR:NC:TA:341 K89518 CATEGORY: Classification TARIFF NO.: 4202.92.3020; 4202.92. 4500; 4202.92.6091 Ms. Marsha McCabe Midwest Quality Gloves, Inc. P.O. Box 260 Chillicothe, MO 64601 RE: The tariff classification of a child’s backpack, zippered tote and tool bag from China. Dear Ms. McCabe: In your letter dated August 27, 2004, you requested a classification ruling. The samples submitted are identified as styles DE01K, SS22K and SD22K. Style DE01K is a backpack designed to contain the small personal effects a child would carry when traveling.. The bag is manufactured essentially of 100% nylon textile material with PVC trim around its bottom portion. It measures approximately 11”(H) x 8 ½”(W) x 3 ½”(D). The top of the bag is secured by means of a braided drawstring closure underneath a flap with hook and loop fastener. Style SS22K is a child’s double handle zippered tote bag designed to contain personal effects during travel. It is manufactured of transparent polyvinyl chloride (PVC) sheeting. It is unlined and measures approximately 7”(H) x 9”(W) x 6”(D). Style SD22K, described as a “tote bag with pockets”, is a child’s tool bag measuring approximately 10”(W) x 9”(H) x 3 ¾”(D) with various size pockets on its front, rear and side exterior. It is manufactured with an exterior surface of 100% cotton woven textile material. The interior features a single, vinyl lined compartment with no additional features. Your samples are being returned as requested. The applicable subheading for style DE01K, 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 fiber, backpacks. The duty rate will be 17.6 percent ad valorem. The applicable subheading for style SS22K, the zippered tote bag, will be 4202.92.4500, HTS, which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The duty rate will be 20 percent ad valorem. The applicable subheading for style SD22K, the tool bag of cotton, will be 4202.92.6091, HTS, which provides in part, for other bags and containers, with outer surface of textile materials, other, of cotton, other. The duty rate will be 6.3 percent ad valorem. HTS 4202.92.3020 falls within textile category designation 670. HTS 4202.92.6091 falls within textile category designation 369. Based upon international textile trade agreements products of China are not currently subject to quota and the requirement of a visa. 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