The tariff classification of a backpack from China

N250043 February 21, 2014 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3020 Karen Paitsell Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a backpack from China Dear Ms. Paitsell: In your letter dated January 31, 2014, you requested a tariff classification ruling. You have submitted a sample, which we are returning to you. Style 229008 is a backpack constructed with an outer surface of 100% polyester textile material that is coated on one side. The outer surface constituent material of the bag is the textile material. 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 and one exterior zippered pocket on the bottom portion of the front panel. The rear exterior of the pack has two adjustable, padded straps which enable the user to wear it over the shoulders and on the back. The top of the pack has a textile loop for carrying or hanging. It measures approximately 14” (W) x 20” (H) x 5” (D). The applicable subheading for style 229008 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