The tariff classification of backpacks from China

N221566 July 6, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Leigh Wang VF Outdoor, Inc. 6550 Katella Avenue Cypress, CA 90630 RE: The tariff classification of backpacks from China Dear Ms. Wang: In your letter dated June 11, 2012, you requested a tariff classification ruling. Your samples will be returned to you. Style VN-0SUKBLK is a backpack constructed with an outer surface of 100% polyurethane (PU) plastic sheeting. It is designed to provide storage, protection, organization, and portability to accessories and personal effects during travel. The backpack has a textile-lined storage compartment with a zippered pocket on the back wall. It secures with a drawstring closure. It has both a carrying handle and two straps on the rear exterior. The front exterior of the pack has a zippered compartment across the width. The sides and rear exterior have open pockets. The backpack measures approximately 14” (W) x 14” (H) x 5.75” (D). Style VN-0SXLBLK is a backpack constructed with an outer surface of 100% PU plastic sheeting. It is designed to provide storage, protection, organization, and portability to accessories and personal effects during travel. The backpack has a textile-lined storage compartment with a zippered pocket and an open pocket on the side walls. The pack has two carrying handles and two adjustable, removable back straps on the rear exterior. It secures with a metal zipper closure. The front exterior has a diagonal zippered pocket and two patch pockets with snap closures. The backpack measures approximately 15” (W) x 15” (H) x 4” (D). In your letter, you suggest classifying the backpacks under subheading 4202.22.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. However, the backpacks are designed and sized to contain the larger personal effects that would normally be carried in a travel bag such as clothing, books, sundry articles or food. The applicable subheading for the backpacks will be 4202.92.4500, HTSUS, which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 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