The tariff classification of a child’s molded plastic backpack from China

N252775 May 14, 2014 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Deana Ferron Phillips Van Heusen Corp. 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a child’s molded plastic backpack from China Dear Ms. Ferron: In your letter dated April 22, 2014, you requested a tariff classification ruling. Style 7520132 is a molded ethylene vinyl acetate (EVA) foam plastic child’s backpack. It has an unlined interior compartment with no pockets or zippers and secures with a plastic zipper. The rear exterior of the backpack has two adjustable straps, enabling the child to wear it over the shoulders or on the back. The top of the backpack has a carrying handle and the front exterior has cut-out openings for ventilation. It measures approximately 6.5” (W) x 9.5” (H) x 2.5” (D). The sample is being returned as you requested. In your letter you suggest classification in subheading 4202.99.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, other, of materials (other than leather, composition leather, sheeting of plastics, textile materials, vulcanized fiber or paperboard) wholly or mainly covered with paper. The backpack does not contain any paper components, so it is not described in that subheading. However, it is also excluded from the other subheadings of heading 4202. Backpacks are described in the second half of heading 4202. The goods enumerated in the second half of heading 4202 are limited to those that are "of" one of the named materials or "mainly covered" with such materials. The named materials do not include molded plastics. The applicable subheading for the child’s molded plastic backpack will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at joan.m.mazzola@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division