The tariff classification of a backpack from China

N243535 July 19, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Tina Fang Steve Madden, Ltd. 52-16 Barnett Avenue Long Island City, NY 11104 RE: The tariff classification of a backpack from China Dear Ms. Fang: In your letter dated June 26, 2013, you requested a tariff classification ruling. You have submitted a sample, which we are returning to you. Style BM22880 is a backpack constructed with an outer surface of polyurethane (PU) plastic sheeting. It is designed to provide storage, protection, organization, and portability to personal effects during travel. The backpack has a textile-lined storage compartment with a zippered pocket and two open pockets on the interior walls. There is also a zippered pocket on the front exterior of the bag. The top of the backpack has a drawstring closure. It also has a partial front flap that secures with a metal twist lock closure. The rear exterior of the backpack has two straps which enable the user to wear it over the shoulders and on the back. It measures approximately 14” (W) x 11.5” (H) x 5” (D). The applicable subheading for style BM22880 will be 4202.92.4500, Harmonized Tariff Schedule of the United States (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