The tariff classification of a backpack from China

N061355 June 18, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.1500 Amy Bloom Life is Good, Inc. 283 Newbury Street Boston, MA 02115 RE: The tariff classification of a backpack from China Dear Ms. Bloom: In your letter dated May 15, 2009, you requested a tariff classification ruling. Your sample will be returned as requested. Style S10-AA1025 is a backpack constructed with an outer surface of 100% cotton textile material. The bag is designed to provide storage, organization, protection and portability to personal effects during travel. The interior of the bag is partially lined and has one storage compartment with no additional features. The bag has a drawstring closure. The same braided cords that secure the bag are attached to the rear exterior of the bag, and enable the user to wear the bag on the back. The back exterior has a vertical metal zippered pocket. It measures approximately 13.5” (W) x 17” (L). The applicable subheading for the style S10-AA1025 will be 4202.92.1500, Harmonized Tariff Schedule of the United States (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/. 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