The tariff classification of backpack from China

N072950 September 16, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3020 Troy D. Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of backpack from China Dear Mr. Crago-Edwards: In your letter dated August 18, 2009, you requested a tariff classification ruling. Your sample will be returned to you as requested. Style A062UA00039 is a backpack constructed with an outer surface of man-made textile material. It has two padded shoulder straps on the rear exterior which enable the user to wear it on his/her back. The pack consists of two compartments. The top compartment is secured by means of a braided cord and has a textile-lined storage area. The bottom compartment is insulated and intended to maintain the temperature of food and beverages. Both compartments are designed to provide storage, protection, organization, and portability to personal effects during travel. The bottom compartment is secured by a zipper closure that extends around the body of the backpack. It also has a main storage area with a layer of foam plastics between the outer surface and the interior lining. The front exterior has an open mesh pocket and the back exterior has an open patch pocket. The backpack measures approximately 17” (H) with a 10” diameter. The applicable subheading for style A062UA00039 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