The tariff classification of a backpack from China

N058474 May 14, 2009 CLA-2-42:OT:RR:NC:N3:441 CATEGORY: Classification TARIFF NO.: 4202.92.3020 Melissa Stanczak Ballet Makers, Inc. 1 Campus Road Totowa, NJ 07512 RE: The tariff classification of a backpack from China Dear Ms. Stanczak: In your letter dated April 16, 2009, you requested a tariff classification ruling. The sample will be returned as requested. Style B50 is a backpack constructed with an outer surface of 100% nylon textile material. It is designed to provide storage, protection, organization and portability for accessories and personal effects during travel. It has an unlined storage compartment with no additional features. The backpack secures with two drawstring cords which also act as straps to be worn on the user’s back. It measures approximately 13” (W) x 15.5” (H). The applicable subheading for style B50 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