The tariff classification of a backpack with markers and stickers

N241092 May 13, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3020 Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a backpack with markers and stickers Dear Ms. Aldinger: In your letter dated April 16, 2013, you requested a tariff classification ruling. You have submitted a sample, which we are returning to you. Item 9018317 consists of a backpack, six washable markers, and a sheet of “gem” stickers. The backpack, markers, and stickers are considered a set for tariff purposes. The markers and stickers are used to decorate the backpack. The backpack provides the most value to the set and is the article that will outlast the life of the other components. As such, the essential character of the set is imparted by the backpack, General Rule of Interpretation 3(b) noted. The backpack is constructed with an outer surface of man-made textile material. It is designed to provide storage, protection, organization, and portability to accessories and personal effects during travel. The front has a decorative pattern of flowers and butterflies, which a child will color and decorate with the included markers and stickers. The backpack has an unlined interior compartment. The top of the pack has an elastic drawstring closure. It also has a partial front flap with a hook-and-loop closure. The rear exterior of the backpack has two adjustable straps which enable the user to wear it over the shoulders and on the back. The top of the backpack has a webbed loop for carrying or hanging. It measures approximately 10” (W) x 10.5” (H) x 3.5” (D). The applicable subheading for item 9018317 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, 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