The tariff classification of a backpack from China

N238294 March 4, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3020 Amy Wax Matercargo, Inc. 161-15 Rockaway Blvd. Jamaica, NY 11434 RE: The tariff classification of a backpack from China Dear Ms. Wax: In your letter dated February 4, 2013, you requested a tariff classification ruling on behalf of your client, Kennedy International Inc. You have submitted a sample which is being returned to you. Style 25435-FEJ, which you referred to as the “Over the Shoulder Laundry Tote,” is a backpack constructed of 100% nylon textile material. It is designed to provide storage, protection, portability, and organization to clothing and other personal effects during travel. It features two back straps that allow the user to wear the pack over the shoulders and on the back. It has a top opening with a drawstring closure and an exterior pocket. It measures approximately 16” (W) x 30” (H). It is of a durable construction and suitable for continued use. While the article may be used in the home, it is not designed exclusively for domestic use. In your ruling request, you suggest classification of your sample under subheading 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS). Section XI Note (l) excludes articles of Heading 4202, HTSUS, from being classified within any of the Chapters of Section XI. Chapter 63 is included in Section XI. Therefore, the backpack can only be considered for classification within Chapter 63 if it is excluded from classification with Heading 4202. The backpack is suitable for repetitive use, so it cannot be precluded from Heading 4202 based on the claim that it is not of a durable construction. It provides storage, protection, portability and organization to its intended contents during travel. Travel may be from a dorm room to the laundromat or to a washing machine but nonetheless the item is clearly meant for transporting clothing and personal effects. The packaging advertises the item as “an easy way to transport laundry,” “…protects clothes from the elements,” has “adjustable shoulder straps for easy carrying,” and that the “back pocket holds coins and washing material.” As such, it cannot be excluded from Heading 4202 on the basis that is solely for domestic use. Moreover, backpacks are provided for eo nomine in Heading 4202. It will be classified therein. The applicable subheading for the laundry backpack will be 4202.92.3020, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile materials, other, of man-made fibers, backpacks. The rate of duty 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