The tariff classification of backpack strap covers with patches, from China

N193809 December 14, 2011 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889, 5810.92.1000 Ms. Catrina Brincat Airwaves Global Logistics 160-51 Rockaway Boulevard, Suite 209 Jamaica, NY 11434 RE: The tariff classification of backpack strap covers with patches, from China Dear Ms. Brincat: In your letter dated November 14, 2011, you requested a tariff classification ruling on behalf of your client, Gutzy Gear. You submitted a sample of backpack strap covers made up of woven nylon fabric on the front that is laminated to a thin layer of plastic foam with a nylon tricot backing; this construction is considered to be a textile fabric for tariff classification purposes. The edges of the backpack covers are hemmed with rolled fabric; a hook-and-loop closure is sewn down on one end. The covers measure approximately 10” x 7-1/4” when unfolded. The covers wrap around the straps of a backpack to soften the straps against the wearer’s body. Included with the backpack covers are two polypropylene embroidered patches featuring Gutzies™ characters such as a pizza slice with a face, a dragon, or many other characters. The patches measure approximately 2-4” and can be affixed to the backpack strap covers (or elsewhere) by means of hook-and-loop fabrics on the back. The backpack sleeves and the embroidered patches, when imported packaged together for retail sale, are considered a set for tariff purposes, with the straps imparting the essential character. General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTSUS), noted. The applicable subheading for the Gutzies backpack sleeve and patches, when imported packaged together, will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. Your letter also states that the Gutzies patches will also be imported without the backpack strap covers, in pairs in clear plastic bags. The applicable subheading for the embroidered Gutzies patches when imported alone will be 5810.92.1000, HTSUS, which provides for embroidery in the piece, in strips or in motifs, other embroidery, of man-made fibers, badges, emblems and motifs. The rate of duty will be 4.2% 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 the World Wide Web at http://www.usitc.gov/tata/hts/. Your sample will be returned. 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 Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division