The tariff classification of a backpack and cover from China

N061635 June 18, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3020, 6307.90.9889 Julie Weimer Parkland Design P.O. Box 1136 58543 Ninth Street St. Helens, OR 97051 RE: The tariff classification of a backpack and cover from China Dear Ms. Weimer: In your letter dated May 12, 2009, you requested a tariff classification ruling. Your sample will be returned as requested. A style number was not provided for the sample submitted. The item is a backpack constructed with an outer surface of 400D nylon textile material. The backpack is designed to provide storage, organization, protection and portability to personal effects during travel. Two adjustable webbed straps are permanently attached to the rear exterior of the bag which allow the user to wear the bag over the shoulders and on the back. It has a textile-lined storage compartment with a large open pocket on the back wall that extends across the width of the bag. The front exterior of the bag has an open pocket with an overlapping mesh drawstring pocket. The top of the bag has a webbed carrying loop and a zippered pocket. Each end of the bag also has a zippered pocket. The bag measures approximately 16” (W) x 18.5” (H) x 6” (D). The cover is constructed with an outer surface of 400D nylon textile material. It attaches to the front exterior pocket by means of a nylon zipper. You stated in your letter that the cover will be imported separately from the backpack. The applicable subheading for the backpack 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. The applicable subheading for the zip-on cover will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% 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