The tariff classification of a backpack from Hong Kong

N111918 July 8, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Kelly B. Price Infinity Global Packaging 501 Bridge Street Danville, VA 24541 RE: The tariff classification of a backpack from Hong Kong Dear Ms. Price: In your letter dated June 21, 2010, you requested a tariff classification ruling. Your sample will be returned to you. The style you refer to as “K67454-Polo US Open” is a backpack constructed with an outer surface of plastic sheeting material. It provides storage, protection, portability, and organization to personal effects during travel. It has an unlined storage compartment and no additional features. The bag has an opening at the top that secures with a drawstring closure. 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 18" (L) x 11.5” in diameter. In your letter, you suggest classification under subheading 4202.92.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sport and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, other. However, this style is not constructed of a textile material; rather it is constructed of plastic sheeting. The applicable subheading for the backpack will be 4202.92.4500, HTSUS, which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20% 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