The tariff classification of a backpack from India

N331692 April 18, 2023 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.1500 Mr. Bryan Tyrrell Cartoon Saloon Brand Development, Ltd. The Maltings, Tilbury Place James’ Street Kilkenny, Ireland  R95T97W RE:      The tariff classification of a backpack from India Dear Mr. Tyrrell: In your letter dated March 22, 2023, you requested a tariff classification ruling.  Photographs and product descriptions were submitted for our review.  The article at issue is a backpack constructed with an outer surface of cotton textile material. The textile is not of a pile or tufted construction. The backpack is designed to provide storage, protection, organization, and portability to personal effects during travel. The bag features a textile-lined interior and a drawstring closure. The back of the pack has two straps that allow the user to wear it over the shoulders on the back. The backpack measures 14 inches (H) by 11 inches (W). The applicable subheading for the backpack will be 4202.92.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The general rate of duty will be 6.3 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division