The tariff classification of a backpack from China

N260222 January 13, 2015 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 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 December 4, 2014, you requested a tariff classification ruling. You have submitted a sample, which we are returning to you. Style 2204 is a backpack constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting. The backpack is designed to provide storage, protection, organization, and portability to personal effects during travel. It has an unlined storage compartment. The backpack has a zippered pocket on the bottom portion of the front panel and an open mesh pocket on each side. The rear exterior of the backpack has two adjustable straps which enable the user to wear it over the shoulders and on the back. The backpack also features a three-sided zipper closure and a carrying handle at the top. It measures approximately 10.5” (W) x 16” (H) x 5.5” (D). It is of a durable construction and suitable for repetitive use. The applicable subheading for the backpack will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 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