The tariff classification of drawstring backpacks from China

N189375 November 18, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3020 Jason Combs C J International, Inc. 8902 Airport Drive, Suite D Fort Wayne, IN 46809 RE: The tariff classification of drawstring backpacks from China Dear Mr. Combs: In your letter dated October 17, 2011, you requested a tariff classification ruling on behalf of your client, Casad Company. Style TDB105 is a drawstring backpack constructed with an outer surface of 100% polyester textile material. The pack is designed to provide storage, protection, organization and portability to accessories and personal effects during travel. It has an unlined storage compartment and no additional features. The pack has an opening at the top that secures when two sets of drawstring cords are pulled tight. The same drawstring cords extend to the rear exterior of the pack and allow the user to wear the pack over the shoulders and on the back. It measures approximately 13” (W) x 17.5” (L). Style TDB100 is a drawstring backpack constructed with an outer surface of 100% nonwoven polypropylene (PP) textile material. The pack is designed to provide storage, protection, organization and portability to accessories and personal effects during travel. It has an unlined storage compartment and no additional features. The pack has an opening at the top that secures when two sets of drawstring cords are pulled tight. The same drawstring cords extend to the rear exterior of the pack and allow the user to wear the pack over the shoulders and on the back. It measures approximately 13” (W) x 16” (L). The applicable subheading for styles TDB105 and TDB100 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 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