The tariff classification of a drawstring backpack from China

N260223 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 drawstring 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 2200 is a drawstring backpack constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting. The backpack is designed to provide storage, protection, organization, and portability for accessories and personal effects during travel. It has an unlined storage compartment and an open pocket on the interior wall. The backpack has an opening at the top that secures when the drawstring is pulled tight. Two drawstring cords are permanently attached to the rear exterior of the backpack which enable the user to wear the backpack over the shoulders and on the back. It measures approximately 12" (W) x 14.5" (H). It is of a durable construction and suitable for repetitive use. The applicable subheading for the drawstring 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