The tariff classification of a child’s novelty backpack from China

N015061 August 7, 2007 CLA-2-42:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.3020 Yvonne M. Whitley The Millwork Trading Company, Ltd 1359 Broadway, 21st Floor New York, NY 10018 RE: The tariff classification of a child’s novelty backpack from China Dear Ms. Whitley: In your letter dated July 26, 2007, you requested a classification ruling. Your sample will be returned as requested. The sample submitted is identified as style CA777. The item is a child’s novelty backpack designed to provide storage, protection, organization and portability to personal effects during travel. The backpack is manufactured with an exterior surface of 100% polyester textile material. The backpack features a single textile-lined zippered interior compartment and adjustable textile shoulder straps designed to be worn over the shoulders and on the back. It measures approximately 13” (H) x 8” (W) x 5” (D). It is designed to resemble a “Hello Kitty” figure. The applicable subheading for the novelty backpack will be 4202.92.3020, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. HTSUS 4202.92.3020 falls within textile category 670. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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 Vikki Lazaro at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division