The tariff classification of a drawstring backpack from China

N247771 November 19, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3020 Lara A. Austrins Clark Hill PLC 150 North Michigan Avenue, Suite 2700 Chicago, IL 60601 RE: The tariff classification of a drawstring backpack from China Dear Ms. Austrins: In your letter dated November 7, 2013, you requested a tariff classification ruling on behalf of your client, B. Little & Company, Inc. You have submitted a sample which is being returned to you. Your sample is a drawstring backpack constructed of man-made textile material. The majority of the outer surface of the item is composed of the man-made textile material. Approximately one-third of the front panel is covered with plastic sheeting. As it is the material that makes up the majority of the overall outer surface area, the essential character of the backpack is imparted by the man-made textile material, General Rule of Interpretation, 3(b) noted. The backpack is designed to provide storage, protection, organization, and portability to accessories and personal effects during travel. It has one unlined interior storage compartment. The backpack has a set of drawstring cords that when pulled tight secure the top opening and also serve as the shoulder straps. It measures approximately 12” (H) x 9” (W). The backpack is of a durable construction and suitable for repetitive use. In your ruling request your suggested classification of the backpack under subheading 4202.92.3031, 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, other. However, that subheading provides for articles that are other than backpacks. This article is a backpack and will be classified as such. The applicable subheading for the 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division