The tariff classification of a tote bag and a backpack

N255811 August 13, 2014 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3016 David Larson Kohl’s, Inc. N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of a tote bag and a backpack Dear Mr. Larson: In your letter dated July 30, 2014, you requested a tariff classification ruling. You have submitted two samples, which are being returned to you. Sample 1 is a tote bag constructed of 100% cotton pile textile material. The bag is designed to provide storage, protection, portability, and organization to personal effects during travel. The bag features an open top and two carrying handles. It is unlined and measures approximately 14” (W) x 10” (H). The bag is of a durable construction and suitable for repetitive use. Sample 2 is a backpack constructed of 100% cotton pile textile material. The backpack is designed to provide storage, protection, portability, and organization to personal effects during travel. It features an open top with a drawstring closure, an unlined interior compartment, and two shoulder straps that allow the user to wear the pack over the shoulders and on the back. It measures approximately 12” (W) x 14” (H). The bag is of a durable construction and suitable for repetitive use. The applicable subheading for tote bag and backpack will be 4202.92.3016, 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 cotton. The duty rate will be 17.6 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 Vikki Lazaro at vikki.lazaro@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division