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

N209875 April 11, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3020, 4202.92.0807 Aaron Cullen CVS Pharmacy Barthco International, division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a backpack and an insulated lunch bag from China Dear Mr. Cullen: In your letter dated March 15, 2012, you requested a tariff classification ruling. Your samples will be returned to you. Style 882286 consists of a backpack and an insulated lunch bag. For tariff purposes, the backpack and lunch bag are not considered a set and will be classified separately. The backpack is constructed with an outer surface of 100% polyester textile material. It provides storage, protection, portability, and organization to food, beverages and personal effects during travel. It has two separate unlined storage compartments that secure with zipper closures. Both sides of the bag have open mesh pockets. The rear exterior of the bag has two adjustable padded straps which enable the user to wear the bag over the shoulders and on the back. The bag has a vertical webbed band sewn down the center of the front exterior that is divided into sections. The top of the bag has a webbed loop for carrying or hanging. It measures approximately 12” (W) x 18” (H) x 7” (D). The insulated lunch bag is constructed with an outer surface of 100% polyester textile material. It is designed to provide storage, protection, organization, and portability to food and beverages during travel. The bag is also designed to maintain the temperature of food and beverages. It has a main compartment that is lined with foil. There is a layer of foam plastics between the man-made outer layer and the lining. The lunch bag has a flap with a hook-and-loop closure, a padded carrying handle at the top, and measures approximately 8" (W) x 9" (H) x 4" (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. The applicable subheading for the lunch bag will be 4202.92.0807, HTSUS, which provides for insulated food and beverage bags, with outer surface of textile materials, other, of man-made fibers. The duty rate will be 7 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