CLA-2-42:OT:RR:NC:N4:441
Mr. William Bae
Aurora World, Inc.
8820 Mercury Lane
Pico Rivera, CA 90660
RE: The tariff classification of a child’s backpack from China
Dear Mr. Bae:
In your letter dated August 8, 2018, you requested a tariff classification ruling. You have submitted a sample which will be returned to you under separate cover.
The Ty Gear Backpack, SLUSH the Husky – PC 008421950072, is a child’s backpack constructed with an outer surface of polyester, a man-made textile material. The backpack is designed to provide storage, protection, organization and portability to personal effects during travel. It measures approximately 13” (H) x 6” (W) x 5” (D).
The applicable subheading for the backpack will be 4202.92.3120, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division