The tariff classification of backpacks and travel bags with accessories from China

N303112 March 22, 2019 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3131; 4202.92.3120; 4202.92.4500; 9903.88.03 Ms. Megan S. Kepler Lassig Inc. 629 Entler Avenue, Suite 38 Chico, CA 95928 RE: The tariff classification of backpacks and travel bags with accessories from China Dear Ms. Kepler: In your letter dated February 20, 2019, you requested a tariff classification ruling. You have submitted samples, which will be returned to you under separate cover. The submitted samples are identified as “diaper bags.” They are backpacks and travel bags. Each article is imported with a changing pad, an insulated case, a stroller hook, and a zippered pouch. Each changing pad can be kept folded and secured with a hook-and-loop fastener. The travel bags and backpacks each have a zipper closure and feature various sizes of interior storage compartments with one or two interior zippered wall pockets. The articles are designed to provide storage, protection, portability, and organization to personal effects related to infant care during travel. The backpacks and travel bags with assorted infant-related accessories are considered sets for tariff purposes. Pursuant to General Rule of Interpretation 3(b), the essential character of each set is imparted by the primary article (the backpack or the travel bag), which stores and transports the other components. The “Glam Goldie” backpack, article number 1103010511, is constructed with an outer surface of polyester, a man-made textile fabric. The back of the pack has two adjustable straps that allow the user to wear it over the shoulders and on the back. The exterior features two front zippered pockets, one open rear compartment, two open side pockets, and two handles at the top. The “Tyve” backpack, article number 1103011231, is constructed with an outer surface of plastic sheeting. The back of the pack has two adjustable straps that allow the user to wear it over the shoulders and on the back. The exterior features two front zippered pockets, one open rear compartment, two open side pockets, and one carrying handle at the top. The “Casual Twin” bag, article number 1101006324; the “Mix n match denim,” article number, 1101002464; and the “Mix n match,” article number, 1101002012 are constructed with an outer surface of polyester, a man-made textile fabric. The bags feature shoulder straps and top zippered openings. The applicable subheading for article numbers 1101006324, 1101002464, and 1101002012 will be 4202.92.3131, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of textile material, other, other, of man-made fibers. The general rate of duty is 17.6 percent ad valorem. The applicable subheading for article number 1103010511 will be 4202.92.3120, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile materials, of man-made fibers, backpacks. The general rate of duty is 17.6 percent ad valorem. The applicable subheading for article number 1103011231 will be 4202.92.4500, HTSUS, which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, other. The general rate of duty is 20 percent ad valorem. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 4202.92.31 and 4202.92.45, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading 4202.92.3131, 4202.92.3120, and 4202.92.4500, HTSUS, listed above.The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the notice cited above and the applicable Chapter 99 subheading.This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division