The tariff classification of a backpack with a pouch from China

N055740 April 2, 2009 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Lisa R. Collier Brand Science P.O. Box 740 313 E. Meeting Street Dandridge, TN 37725 RE: The tariff classification of a backpack with a pouch from China Dear Ms. Collier: In your letter dated March 18, 2009, you requested a tariff classification ruling. The sample will be returned as requested. Style 7812 is a backpack with a coordinating removable pouch constructed of 100% man-made-textile material coated on the exterior surface with polyurethane (PU) sheeting plastic. For classification purposes, the backpack and pouch are considered a set. The backpack imparts the essential character of the set. The backpack is designed to provide storage, protection, organization and portability for accessories and personal effects during travel. The bag has a textile-lined storage compartment with no additional features. There are two adjustable straps permanently attached to the rear exterior of the bag which enable 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 nylon zipper closure. The front exterior has a zippered pocket across the width of the bag and a zippered pocket on one end. It measures approximately 11.5” (W) x 15” (H) x 5” (D). The applicable subheading for style 7812 will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sport, and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20% 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