CLA-2-42:OT:RR:NC:N4:441
Ken Park
Amscan Inc., A Party City Holdings Co.
1 Celebration Square
Woodcliff Lake, NJ 07677
RE: The tariff classification of a child’s backpack from China
Dear Mr. Park:
In your letter, dated January 4, 2024, you requested a tariff classification ruling. A sample was submitted. Our office will retain it, as requested.
The article at issue, item number 3903631, is a child’s backpack 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. The article is plush and made up to emulate a dinosaur. It features a stuffed head that has a small compartment on the back of the head with hook-and-loop fasteners. The back of the pack has two straps that allow the user to wear it over the shoulders on the back. It measures approximately 12.5 inches (H) x 10 inches (W) x 4.5 (D) inches.
In your request, you suggested that the backpack be classified under subheading 9503.00.0071, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: Under 3 years of age.” However, Legal Note 1(d) to Chapter 95 excludes “Sports bags or other containers of heading 4202, 4303 or 4304.”
You also inquired whether or not the use of a zipper closure instead of a hook-and-loop fastener would change the classification. It will not. This ruling will apply to the sample with a zipper or with a hook-and-loop fastener if all other aspects of the article are identical.
The applicable subheading for the backpack will be 4202.92.3120, 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.
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 the World Wide Web 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 of 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 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 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