The tariff classification of a drawstring backpack from China

N065859 July 22, 2009 CLA-2-42:OT:RR:NC:N4:442 CATEGORY: Classification TARIFF NO.: 4202.92.3020 Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of a drawstring backpack from China Dear Ms. Benedetto: In your letter dated June 11, 2009, you requested a tariff classification ruling. Your sample will be returned to you. Style CD070 is a drawstring backpack constructed of 90% nylon/10% rayon textile material. The bag is designed to provide storage, protection, organization and portability for accessories and personal effects during travel. It has an unlined storage compartment and no additional features. The bag has an opening at the top that secures when the drawstring is pulled tight. Two drawstring cords are permanently attached to the rear exterior of the bag which enable the user to wear the bag over the shoulders and on the back. The front exterior has a screen-printed picture of a scull and bones. It measures approximately 14.5” (W) x 19.5” (H). The applicable subheading for style CD070 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