CLA-2-42:OT:RR:NC:N4:441
Deana Smith
The William Carter Company
3438 Peachtree Road North East
Atlanta, GA 30326
RE: The tariff classification of a backpack from Cambodia
Dear Ms. Smith:
In your letter, dated November 28, 2023, you requested a tariff classification ruling. Photographs and product descriptions were provided for our review.
The article at issue, style 9Q335010, is a child’s backpack. In your submission, you stated that it is constructed with an outer surface of 100 percent polyester, which is a man-made textile material. The backpack is designed to provide storage, protection, organization, and portability to the child’s personal effects during travel. It features one main compartment with a zippered closure. The front panel features an animal character. 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 7.25 inches (W) x 8 inches (H) x 4.25 (D) inches.
The applicable subheading for the child’s 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 general 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Vikki Lazaro at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division