The tariff classification of a backpack from China

N048669 January 13, 2009 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.3020 Lisa R. Collier Brand Science 313 E. Meeting Street Dandridge, TN 37725 RE: The tariff classification of a backpack from China Dear Ms. Collier: In your letter dated January 5, 2009 you requested a tariff classification ruling. The sample which you submitted is being returned as requested. Style 8760 is a backpack constructed with an outer surface of 100% polyester textile material. The bag is designed to provide storage, protection, organization and portability for accessories and personal effects during travel. The bag has a main textile-lined compartment with an open pocket and a zippered pocket on the same side wall. Two adjustable straps are permanently attached to the rear exterior of the bag which enables the user to wear the bag over the shoulders and on the back. At the top of the bag, there is a webbed loop for hanging and a plastic zipper closure. The front exterior has a flap pocket, with an interior pocket, and secures with a snap closure. Both ends of the bag have open pockets with hook-and-loop closures. It measures approximately 11.25” (W) x 17” (H) x 6” (D). The applicable subheading for style 8760 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. 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/. 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