The tariff classification of a drawstring backpack from China

N066088 July 24, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.1500 Brandon Nelson Converse, Inc. One High Street North Andover, MA 01845 RE: The tariff classification of a drawstring backpack from China Dear Mr. Nelson: In your letter dated June 19, 2009, you requested a tariff classification ruling. Your sample will be returned to you. The style you refer to as the “Cynch Bag” is a drawstring backpack constructed of cotton 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. Drawstring cords are permanently attached to the rear exterior of the bag and enable the user to wear the bag over the shoulders and on the back. It measures approximately 13” (W) x 15.5” (H). In your letter, you suggest classification under 4202.92.3016 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 cotton. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). Pursuant to GRI 1, goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes under the heading that most specifically describes them. The backpack is more specifically classified under subheading 4202.92.1500, HTSUS. The applicable subheading for the “Cynch Bag” will be 4202.92.1500, 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