The tariff classification of a backpack on wheels from China.

NY L86537 July 25, 2005 CLA-2-42:RR:NC:TA:341 L86537 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Mr. Roger J. Crain, President Customs Science Services, Inc. 11901 Reynolds Avenue Potomac, MD 20854-3334 RE: The tariff classification of a backpack on wheels from China. Dear Mr. Crain: In your letter dated July 19, 2005, on behalf of Snaz-E-Pac, you requested a tariff classification ruling for a backpack on wheels. The sample submitted is identified as style “Taxi-Pac”. The item is a child’s backpack on wheels designed to be worn on the back or pulled by hand. It is manufactured with an exterior surface of polyvinyl chloride (PVC) plastic sheeting with textile backing. The bag has a textile-lined interior compartment with a zippered back wall pocket. The item features seven various size exterior zippered pockets/compartments, two plastic wheels, telescopic handle, top carrying handle and two cushioned adjustable shoulder straps. The bag also features a battery powered safety light. It measures approximately 12”(W) x 15”(H) x 6”(D). The top of the bag is secured by means of a braided drawstring closure with a cord lock fastener, in addition to a flap with a twist lock fastener. Your sample is being returned as requested. The applicable subheading for the backpack on wheels will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, 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