CLA-2-39:OT:RR:NC:N4:415
Ms. Marissa Lee
Ascena Trade Services
112 Heritage Drive
Pataskala, OH 43062
RE: The tariff classification of two sequined backpacks from China.
Dear Ms. Lee:
In your letter dated February 8, 2018, you requested a tariff classification ruling on two backpacks.
Samples were provided for both backpacks.
The items in question are two backpacks. The dimensions for both items are 12.60 inches (length) by 6.1 inches (width) by 16.54 inches (height). The backpacks feature a zipper top opening to the main compartment. The main compartment is self-lined and contains no additional features. The bags have two side pockets, a top carrying handle, and adjustable padded shoulder straps.
The first backpack is 100 percent polyester. The front, top, and side panels are mainly covered in sequins.
The second backpack is 90 percent polyester and 10 percent polyurethane (PU). The majority of the top, side, and front panels are covered in sequins. This item also features a PU front pocket, lined with 100 percent polyester and partially covered in sequins. The front pocket features a press-on glitter initial. The front pocket has a zipper closure that features a pompom charm which is permanently attached.
In your request you proposed that the applicable subheading for both backpacks should be 4202.92.3120, which provides for travel, sports, and similar bags; with outer surface of textile materials; of man-made fibers, backpacks.
The Explanatory Notes to heading 4202 provide, in pertinent part that:
The articles covered by the second part of the heading must, however, be only of the materials specified therein or must be wholly or mainly covered with such materials or with paper (the foundation may be of wood, metal, etc.).
In this instance, the subject backpacks are precluded from this provision, as their outer surfaces are not wholly or mainly covered with one of the materials named in the second half of 4202. Rather, they are covered with sequins, also referred to as spangles, which is a material not listed within the heading. Please refer to Headquarters Ruling 962809, dated September 21, 2000.
The applicable subheading for both backpacks, will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [b]eads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: [o]ther.” The column one, general rate of duty is 6.5 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division