CLA-2-42:OT:RR:NC:N4:441
Deana Smith
The William Carter Company
3438 Peachtree Road Northeast
Atlanta, GA 30326
RE: The tariff classification of a backpack from Cambodia
Dear Ms. Smith:
In your letter dated July 7, 2023, you requested a tariff classification ruling. Photographs and product descriptions were provided for our review.
The article at issue, Style 9Q244710, is a backpack. In your request, you stated that it is constructed of 100 percent polyester with an outer surface polyurethane (PU) plastic sheeting material. The article is designed to provide storage, protection, organization, and portability to personal effects during travel. The back of the pack has two straps that allow the user to wear it over the shoulders on the back. It features two top handles. The front has a zippered pocket. You have indicated that the backpack measures 7 inches (H) by 13.5 inches (W) by 7 inches (D).
The applicable subheading for the backpack will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, other. The general rate of duty will be 20 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 the 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