The tariff classification of a backpack from China

N204277 March 9, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3020 Silke Rees Master Lock Company P.O. Box 927 137 W. Forest Hill Avenue Oak Creek, WI 53154 RE: The tariff classification of a backpack from China Dear Ms. Rees: In your letter dated February 8, 2012, you requested a tariff classification ruling. Your sample will be returned to you. Style DYSB01AST is a fully padded backpack constructed with an outer surface of nylon textile material. The backpack is designed to provide storage, protection, organization and portability for accessories and personal effects during travel. The bag has two separate zippered compartments, one of which can hold laptop computer. The backpack has two padded straps to be worn on the back, extra mesh padding on the rear exterior for added comfort when wearing the pack, a nylon webbed waist belt with a plastic buckle, a webbed carrying handle at the top, interior pockets and side openings with hook-and-loop closures through which ear buds can be threaded for accessing any of the devices. The front exterior has a zippered pocket with an overlapping mesh pocket in the right and left corners. The rear exterior also has a zippered pocket in each corner. The backpack measures approximately 12.5” (W) x 18” (H) x 3” (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 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, Thomas J. Russo Director National Commodity Specialist Division