The tariff classification of a backpack from China

N333707 July 20, 2023 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3120; 9903.88.03 Mr. Gavin Moktan Alterform Co. Yan Sau House, Yan Shing Court, Room 1004 Fanling, Hong Kong China RE:      The tariff classification of a backpack from China       Dear Mr. Moktan: In your letter, dated June 27, 2023, you requested a tariff classification ruling. Photographs and product descriptions were provided for our review. The article at issue is a backpack constructed with an outer surface of 100 percent nylon, which is a man-made textile material. In your correspondence, you stated that the outer surface of the backpack is not coated with plastic sheeting. The article is designed to provide storage, protection, organization, and portability to personal effects during travel. It features a plastic buckle closure at the top. The front has a zippered compartment. Each side has an open pocket and a zippered pocket. The back of the pack has two straps that allow the user to wear it over the shoulders on the back. The article measures approximately 7.5 inches (D) x 12 inches (W) x 21 (H).  The applicable subheading for the backpack 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 rate of duty will be 17.6 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading, 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 subheading 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