The tariff classification of a solar backpack with a removable battery, USB charger, and an AC adapter from China

N210399 April 13, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3020 Darren Yokopenic HSN Shopping Network 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a solar backpack with a removable battery, USB charger, and an AC adapter from China Dear Mr. Yokopenic: In your letter dated March 19, 2012, you requested a tariff classification ruling. Your sample will be returned to you. Style 1671830 is a backpack constructed with an outer surface of 100% polyester textile material. The backpack has a built-in solar panel on the front exterior and includes a removable battery, a USB charger, and an AC adapter. The backpack and solar panel with related components are considered a composite good for tariff purposes with the backpack imparting the essential character, General Rule of Interpretation (GRI) 3(b) noted. The backpack has two zippered sections which we will refer to as section A and section B. The interior of section A has an open pocket on the back wall with ten overlapping slot and mesh pockets of different sizes to hold pens, pencils, identification, etc. The front wall has an open pocket with an overlapping mesh pocket and an elastic band to hold various items. This section also stores the removable battery, charger and adapter. Section B has one compartment with a padded pocket to hold a laptop computer. The front exterior of the pack has a built-in solar panel with a zippered pocket below it. Both sides of the pack have mesh pockets with elastic drawstring closures. The rear exterior of the backpack is heavily padded with mesh fabric and has two padded adjustable shoulder straps that enable the user to wear it on his or her back. The pack has a webbed carrying handle at the top and an adjustable webbed waist strap with a plastic buckle for added support. At the bottom of the bag there is a zippered pocket with a removable textile cover to protect the pack from the elements. The backpack measures approximately 13” (W) x 19” (H) x 5.5” (D). Customs and Border Protection (CBP) has previously held that containers of Heading 4202 that incorporate electrical devices in their design are to be classified in 4202. In Headquarters Ruling H026521, dated March 30, 2010, CBP determined that the essential character of a carrying case with a built-in amplifying speaker was imparted by the case itself. The ruling stated that while the amplified speaker might make the case more distinctive and more attractive to some, it was unlikely that anyone would purchase the case primarily for use as a speaker. That same line of reasoning holds true for the backpack and a solar panel and USB charging feature. While the charging feature may be appealing to a potential buyer, it is unlikely that they would buy the bag solely for use as a battery charger. The applicable subheading for style 1671830 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% 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