The tariff classification of a backpack from China

N214520 May 17, 2012 CLA-2-42:OT:RR:NC:N:441 CATEGORY: Classification TARIFF NO.: 4202.92.3020 Neal Caplowe Sport Science 3001 Lloyds Lane Oakton, VA 22124 RE: The tariff classification of a backpack from China Dear Mr. Caplowe: In your letter dated April 16, 2012, you requested a tariff classification ruling. Your sample will be returned to you. The sample was submitted without a style number. The item is a backpack constructed with an outer surface of nylon textile material. It provides storage, protection, portability, and organization to food, beverages and personal effects during travel. It has an unlined storage compartment with a pocket that secures with a hook-and-loop closure on the back wall. The bag has two adjustable straps that can be used as either carrying handles or worn on the user’s back. The pack has a zippered pocket on the rear exterior and measures approximately 14” (W) across the top x 17.5” (H) x 6” (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% 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