The tariff classification of a backpack from China

N259852 December 23, 2014 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3031 Mike Rizner Augusta Sportswear P.O. Box 14939 Augusta, GA 30919 RE: The tariff classification of a backpack from China Dear Mr. Rizner: In your letter dated November 26, 2014, you requested a tariff classification ruling. You have submitted a sample, which we are returning to you. Style 1150 is a backpack constructed with an outer surface of polyester textile material. The textile is partly covered with plastic glitter flakes. The textile is the outer surface constituent material. The backpack is designed to provide storage, protection, organization, and portability to 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. The top of the backpack has a drawstring closure. It also has a partial front flap that secures with a snap closure. The rear exterior of the backpack has two adjustable straps which enable the user to wear it over the shoulders and on the back. It measures approximately 16.5” (W) x 16.5” (H) x 8” (D). The applicable subheading for the duffle bag will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of textile materials, of man-made fibers, other. 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