The tariff classification of two backpacks from China

N332305 May 3, 2023 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.:4202.92.3120; 9903.88.03 Ms. Jessica Hernandez SupplyBank.Org 7730 Pardee Lane Oakland, CA 94621 RE:      The tariff classification of two backpacks from China Dear Ms. Hernandez: In your letter dated April 17, 2023, you requested a tariff classification ruling. Photographs and descriptive literature were provided for our review. The two articles at issue, item number SP-01 and item number SP-02, are backpacks. In your correspondence, you stated that each article is constructed of 100% polyester, which is a man-made material. You also stated that the outer surface of the finished article is not coated with plastic sheeting. The backpacks are designed to provide storage, protection, organization and portability to personal effects during travel. The back of each pack has two adjustable straps that allow the user to wear it over the shoulders on the back. The first item, SP-01, features a zippered closure, one front zippered pocket, and one side pocket. It measures 11.4 inches (D) x 5.7 inches (L) x 17.3 inches (H). The second item, SP-02, features a zippered closure, two front zippered pockets, and two side pockets. The article measures approximately 11 inches (D) x 3.9 inches (L) x 12 (H).   The applicable subheading for the backpacks will be 4202.92.3120, 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, backpacks. The general rate of duty is 17.6 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 4202.92.3120, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheadings 4202.92.3120, HTSUS, listed above.  The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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