The tariff classification of backpack from China

N087099 December 22, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3020, 8205.51.3030 Ruth Texeira Columbia Sportswear Company 14375 SW Science Park Drive Portland, OR 97229 RE: The tariff classification of backpack from China Dear Ms. Texeria: In your letter dated December 3, 2009, you requested a tariff classification ruling. Your sample will be returned. Style UU9795 is an insulated cooler backpack with a stainless steel bottle opener attached to a zipper pull. The backpack is constructed with an outer surface of 600D polyester textile material. It provides storage, protection, portability, and organization to food, beverages and personal effects during travel. It has one interior compartment with an open mesh pocket on the sidewall. The front exterior has a zippered compartment that contains a mesh pocket and two open pockets. The rear exterior of the bag has two padded shoulder straps that enable the user to wear it on his or her back. Both side ends of the bag have open mesh pockets and the top of the backpack has a carrying handle. It measures approximately 10” (W) x 17” (H) x 3.5” (D). 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 stainless steel bottle opener will be 8205.51.3030, HTSUS, which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other hand tools (including glass cutters) and parts thereof: household tools, and parts thereof: of iron or steel: other (including parts): kitchen and table implements. The rate of duty will be 3.7% 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