The tariff classification of a backpack from China

N061316 June 11, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3020 Lisa R. Collier Brand Science LLC P.O. Box 740 313 E. Meeting Street Dandridge, TN 37725 RE: The tariff classification of a backpack from China Dear Ms. Collier: In your letter dated May 12, 2009, you requested a tariff classification ruling. The sample will be returned as requested. Style 7418 is a backpack constructed with an outer surface of 100% man-made textile material. It is designed to provide storage, protection, organization and portability for accessories and personal effects during travel. It has a textile-lined storage compartment with an open pocket and a zippered pocket on the same sidewall. The backpack secures with a nylon zipper closure and has a webbed loop at the top of the bag for either hanging or carrying. Two adjustable padded 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. The front exterior of the pack has a zippered compartment. It measures approximately 9” (W) x 11” (H) x 5” (D). The applicable subheading for style 7418 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