The tariff classification of a backpack from China

N144197 February 10, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Vivian S. Gibson Sims, Waters & Associates, Inc. 1750 E. Duval Street Jacksonville, FL 32202 RE: The tariff classification of a backpack from China Dear Ms. Gibson: In your letter dated December 16, 2011, you requested a tariff classification ruling. Your sample will be returned to you. The item is a backpack constructed with a front panel of polyvinyl chloride (PVC) plastic sheeting with the words “Going to Grandma’s” and a depiction of a train with circus animals. The back exterior is constructed of a man-made textile material. The essential character of the backpack is imparted by the decorative front panel. The pack incorporates LED lights located in the piping that trims the perimeter of the front panel. The lights either blink or stay fixed and are powered by an alkaline battery. The pack has an unlined storage compartment with a zipper closure. The rear exterior of the bag has two adjustable straps which enables the user to wear the bag over the shoulders and on the back. It measures approximately 9” (W) x 11” (H) x 4”. The applicable subheading for the backpack will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 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