The tariff classification of a backpack with wheels from China

N171644 July 19, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3020 Nicole Watson Cornerstone Brands, Inc.5568 West Chester Road West Chester, OH 45069 RE: The tariff classification of a backpack with wheels from China Dear Ms. Watson: In your letter dated June 15, 2011, on behalf of Garnet Hill, you requested a tariff classification ruling. Your sample will be returned to you. Garnet Hill item number 20675 is described as the “GH Signature Rollie Backpack.” The article is a backpack that features a metal telescopic handle and two plastic wheels. The bag is constructed with an outer surface of 100% polyester textile material. It is designed to provide storage, protection, organization and portability for accessories and personal effects during travel. The bag has a textile lined interior compartment with two open pockets. The front exterior of the bag has a zippered pocket and there is an open mesh pocket on each side of the bag. The rear exterior has a pocket with a hook-and loop-closure and two adjustable shoulder straps that allow a user to wear the bag on their back. The backpack measures approximately 15" (W) x 16.5" (H) x 8" (D). 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 rate of duty 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