CLA-2-42:OT:RR:NC:N4:441
Cheryl L. Martin
CVS/Pharmacy
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a backpack and an insulated lunch bag from China
Dear Ms. Martin:
In your letter dated April 1, 2011, you requested a tariff classification ruling. Your sample will be returned to you.
Item number 845100 consists of a backpack and an insulated lunch bag. Both the backpack and lunch bag have a polyvinyl chloride (PVC) front panel depicting the cartoon character Dora the Explorer. The sides and rear exterior of both pieces are constructed of polyester textile material. The essential character of both the backpack and the lunch bag is imparted by the decorative PVC front panel.
The backpack is designed to provide storage, protection, organization and portability to the small personal effects normally carried by a child during travel. The pack features a single interior compartment with a hanging wall pocket, a zipper closure, mesh pockets at both sides, and two adjustable padded shoulder straps designed to be worn on the back. The insulated lunch bag is designed to provide storage, protection, portability and organization to food and beverages during travel. It is also designed to maintain the temperature of food and beverages. The bag features one main storage compartment with a plastic lining, a layer of foam plastics between the lining and the body of the bag, a zipper closure along three sides and a carrying handle at the top. The backpack measures approximately 11.5” (W) x 16” (H) x 4.5” (D) and the insulated lunch bag measures approximately 8” (W) x 6” (H) x 2” (D).
The lunch bag has two permanently attached molded plastic loops that are used to attach it to the front exterior of the backpack by hook-and-loop straps. The backpack and lunch bag are designed to be used together. While a backpack and a lunch bag could generally be sold separately, the fact that these items are particularly adapted to be used in conjunction with one another leads to the conclusion that they combine to form a whole that would not normally be offered for sale in separate parts. Accordingly, the subject merchandise is considered a composite good as described by General Rules of Interpretation (GRI) 3. The backpack performs the most important role of the two components with respect to overall use of the composite good. Additionally, it is the backpack that predominates in relative size and value. Therefore, it is the backpack that imparts the essential character of the whole.
The applicable subheading for item 845100 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 plastic sheeting material, other. The 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 (646) 733-3041.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division