The tariff classification of a backpack from China

N248322 January 2, 2014 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3020 Len Gevertzman Vida Shoes International Inc. 29 West 56th Street New York, NY 10019 RE: The tariff classification of a backpack from China Dear Mr. Govertzman: In your letter dated November 25, 2013 you requested a tariff classification ruling. You have submitted a sample which we are returning to you. The sample was submitted without a style number. The item is a backpack constructed with an outer surface of man-made textile material. It provides storage, protection, portability, and organization to food, beverages, and other personal effects during travel. It has two zippered, lined interior storage compartments. The front compartment has an identification pocket, a mesh pocket, a self-closing lobster claw clasp, and three pouch pockets with elastic closures. The back compartment has one pocket on the back wall. The bag has two adjustable straps that can be worn over the user’s shoulders and on the back. The pack has a zippered pocket on the front exterior and measures approximately 12” (W) x 16” (H) x 6” (D). 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, 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