The tariff classification of a drawstring backpack from China

N235855 December 19, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3020 Mike Packard Pearl Izumi USA, Inc. 1886 Prairie Way Louisville, CO 80027 RE: The tariff classification of a drawstring backpack from China Dear Mr. Packard: In your letter dated November 20, 2012, you requested a tariff classification ruling. You referenced a garment; however, a sample of a garment was not included with your request. This ruling is only applicable to the sample you have submitted, described below. Style CA205 is a drawstring backpack constructed with an outer surface of 100% polyester textile material. It provides storage, protection, portability, and organization to food, beverages and other personal effects during travel. It has an unlined storage compartment with no additional features. It has two sets of drawstring cords that when pulled tight secure the top closure and also serve as the shoulder straps. The backpack measures approximately 16” (H) x 13” (W). Your sample will be returned to you. 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