The tariff classification of a backpack

N036588 September 22, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.1500, 4202.92.3020 Dean Caravelis Blezoo 5419 NE 22nd Avenue Ft. Lauderdale, FL 33308 RE: The tariff classification of a backpack Dear Mr. Caravelis: In your letter dated August 27, 2008 you requested a classification ruling. The sample which you submitted is being returned as requested. A style number was not provided for the sample submitted. The submitted sample is a backpack constructed with an outer surface of man-made fiber material. You indicated in a telephone conversation that you intend to import the same bag in a cotton fiber material. The bag is designed to provide storage, protection, organization and portability for accessories and personal effects during travel. The interior is unlined and consists of a single compartment with no additional features. The bag has cords that when pulled act as both a drawstring closure and as the straps to be worn on a person’s back. It measures approximately 13.25” (W) x 16.25” (L). The applicable subheading for the backpack, if constructed from a man-made fiber material, 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, other, of man-made fibers, backpacks. The duty rate will be 17.6% ad valorem. The applicable subheading for the backpack, if constructed from a cotton fiber material, will be 4202.92.1500, HTSUS, which provides for travel, sports and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The duty rate will be 6.3 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 4202.92.1500 falls within textile category 369 and 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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