The tariff classification of a backpack with an insulated lunch bag and a backpack with a pouch from China and Vietnam

N167055 June 17, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3020 Carolyn B. Malina Lands’ End, Inc. 5A Lands’ End Lane Location #5a3-059 Dodgeville, WI 53595 RE: The tariff classification of a backpack with an insulated lunch bag and a backpack with a pouch from China and Vietnam Dear Ms. Malina In your letter dated May 12, 2011, you requested a tariff classification ruling. Your samples will be returned to you. Style number 404462 consists of a backpack and an insulated lunch bag. Both the backpack and lunch bag are the same color and have an outer surface of 100% polyester textile material. The backpack is designed to provide storage, protection, organization and portability to the small personal effects normally carried by a child during travel. The pack has a textile-lined interior compartment with a partition creating two separate storage areas. The front of the pack has another compartment with a flap and a plastic clip closure. This front compartment has two vertical zippers that extend the width when unzipped. The pack secures with a zipper closure and has open mesh pockets at both side ends. The pack features two adjustable padded shoulder straps designed to be worn on the back. The insulated lunch bag is designed to provide storage, protection, portability and organization to food and beverages during travel. It is also designed to maintain the temperature of food and beverages. The bag features one main storage compartment with a plastic lining, a layer of foam plastics between the lining and the body of the bag, a zipper closure along three sides and a carrying handle at the top. The backpack measures approximately 12.5” (W) x 16” (H) x 5” (D) and the insulated lunch bag measures approximately 7.25” (W) x 8.5” (H) x 3” (D). The backpack and insulated lunch bag are designed to be used together. While a backpack and a lunch bag could generally be sold separately, the fact that these items are particularly adapted to be used in conjunction with one another leads to the conclusion that they combine to form a whole that would not normally be offered for sale in separate parts. Accordingly, the subject merchandise is considered a composite good as described by General Rules of Interpretation (GRI) 3. The backpack performs the most important role of the two components with respect to overall use of the composite good. Additionally, it is the backpack that predominates in relative size and value. Therefore, it is the backpack that imparts the essential character of the whole. Style 404440 is a backpack with a coordinating removable pouch. They are constructed with an outer surface of 100% nylon textile material. For classification purposes, the backpack and pouch are considered a set. The backpack imparts the essential character of the set. The backpack is designed to provide storage, protection, organization and portability for accessories and personal effects during travel. The pack has two separate textile-lined storage compartments, one with no additional features and the other with pockets. Each storage compartment secures with a zipper closure. The pack has open mesh pockets at both side ends and a bungee-type cord on the front exterior. At the top of the bag, there is a plastic loop and a webbed loop for hanging. The backpack has two adjustable straps permanently attached to the rear exterior of the bag which enables the user to wear the bag over the shoulders and on the back. It measures approximately 12” (W) x 16” (H) x 7.75” (D). The applicable subheading for styles 404462 and 404440 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