The tariff classification of a backpack from China

N249099 January 14, 2014 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.1500 Debra Dudzinski Rosetti Handbags & Accessories 4620 Grandover Parkway Greensboro, NC 27407 RE: The tariff classification of a backpack from China Dear Ms. Dudzinski: In your letter dated December 30, 2013, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you. Style P-5695M is a backpack constructed with an outer surface of textile material. You state in your letter that the textile is 56% cotton and 44% polyester. The backpack is designed to provide storage, protection, organization, and portability to accessories and personal effects during travel. It has one textile-lined interior storage compartment. The backpack has a zippered pocket on the bottom portion of the front panel and two side pockets with snap closures. The rear exterior of the pack has two adjustable straps which enable the user to wear it over the shoulders and on the back. The top of the pack has a loop for carrying or hanging. It measures approximately 9” (W) x 10” (H) x 4.5” (D). The applicable subheading for the backpack will be 4202.92.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The rate of duty will be 6.3% 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