The tariff classification of a backpack from China

N255922 August 19, 2014 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3020 Rosanna Florentino Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a backpack from China Dear Ms. Florentino: In your letter dated July 30, 2014, you requested a tariff classification ruling. You have submitted one sample, which is being returned to you. Style 1735 is a backpack constructed with an outer surface of 100% man-made textile material. 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 with one zippered pocket and one open pocket. The backpack has a zippered pocket on the bottom portion of the front panel, an open mesh pocket on each side, and a zippered pocket on each side. 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. It measures approximately 12” (W) x 17” (H) x 10” (D). The applicable subheading for style 1735 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 vikki.lazaro@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division