The tariff classification of a backpack and a duffle bag from China

N147757 March 8, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3020; 4202.92.4500 Jeff Mendon Columbia Sportswear Company 14375 SW Science Park Drive Portland, Oregon 97229 RE: The tariff classification of a backpack and a duffle bag from China Dear Mr. Mendon: In your letter dated February 7, 2011, you requested a tariff classification ruling. Your samples will be returned to you. Style UU9349 is a duffle constructed of a textile material. There is a coating of plastics on the outer surface of the front, back and top panels of the bag. The essential character is imparted by the plastic coating. The bag is designed to provide storage, protection, portability, and organization to personal effects during travel. It features two carrying handles, a shoulder strap, one interior storage compartment, and a top zippered opening. It measures approximately 18” (W) x 7” (H) x 12” (D). Style UL9853 is a quilted backpack constructed with an outer surface of 100% polyester textile material. The backpack is designed to provide storage, protection, portability, and organization to a laptop computer and personal effects during travel. On the rear exterior, the pack has a single strap with a full length zipper which converts into two straps and allows the user to wear it on the back. It has a textile-lined main compartment with a zipper closure that folds over to the front area and secures with two magnetic closures. It also has a second compartment with a removable pocket that attaches by means of a hook-and-loop-closure. The front exterior has both a horizontal and vertical zippered pocket. It measures approximately 12.5” (W) x 22” (L) x 3” (D). The applicable subheading for the duffle bag 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. 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. 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