The tariff classification of a backpack from China

N097673 April 1, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3020 Melissa Stanczak Ballet Makers, Inc. 1 Campus Road Totowa, N.J. 07512 RE: The tariff classification of a backpack from China Dear Ms. Stanczak: In your letter dated March 9, 2010, you requested a tariff classification ruling. Your sample will be returned. Style B57 is a backpack constructed with an outer surface of polyester textile material. It provides storage, protection, portability, and organization to food, beverages 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. The bottom portion has a zippered pocket that extends across the full width of the bag. It measures approximately 14” (W) x 16” (H). The applicable subheading for style B57 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