CLA-2-63:RR:NC:TA:351 J81830

Ms. Gwen Salisbury
Vantage Point Services
4905 Pacific Hwy E., Suite 1-A
Fife, WA 98424

RE: The tariff classification of a backpack cover from China.

Dear Ms. Salisbury:

In your letter dated January 17, 2003, on behalf of Morrisey and Morrisey D.B.A. Jus Naturale, you requested a tariff classification ruling.

The sample submitted is a backpack cover. It is made of 100 percent polyester woven textile fabric panels. The panels are sewn together to create the article. Sewn into the hemmed edge is an elasticized stretch cord with a plastic pull stop. You stated that the article would be imported in two sizes.

The applicable subheading for the backpack cover will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . Other. The rate of duty will be 7 percent ad valorem.

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 Mitchel Bayer at 646-733-3102.


Robert B. Swierupski
National Commodity
Specialist Division