CLA-2-42:OT:RR:NC:N4:441
Johnny Lee
BJ Customs Brokerage Company
P.O. Box 91034
Los Angeles, CA 90009-1034
RE: The tariff classification of backpacks from China
Dear Mr. Lee:
In your letter dated May 9, 2012, you requested a tariff classification ruling on behalf of your client, Sunrise Apparel Group, LLC. Your samples will be returned to you.
Style SKR376 is a backpack constructed of both polyester and cotton textile materials. The front and back panels are of polyester textile material. The sides and top panel are of the cotton textile. You state in your letter that the polyester textile comprises 55% of the pack. As such, the essential character is imparted by the polyester textile material, General Rule of Interpretation (GRI) 3(b) noted. The backpack is designed to provide storage, protection, organization, and portability to accessories and personal effects during travel. It has a textile-lined storage compartment with an elastic open pocket on the back wall. The front exterior has a zippered storage compartment covered with plastic sequins. The rear exterior of the bag has two adjustable, padded sequined straps which enable the user to wear the bag over the shoulders and on the back. The backpack has an open side pocket covered in sequins, and a webbed loop at the top for carrying or hanging. It measures approximately 12” (W) x 16” (H) x 6” (D).
Style SKR310 is a backpack constructed of both polyester and cotton textile materials. The front and back panel are of polyester textile material. The sides and top panel are of the cotton textile. You state in your letter that the polyester textile comprises 60% of the pack. As such, the essential character is imparted by the polyester textile material, GRI 3(b) noted. The backpack is designed to provide storage, protection, organization, and portability to accessories and personal effects during travel. It has a textile-lined storage compartment with no additional features. The front exterior has a zippered storage compartment with plastic sequins. The rear exterior of the bag has two adjustable, padded sequined straps which enable the user to wear the bag over the shoulders and on the back. The top of the pack has a webbed loop for carrying or hanging. It measures approximately 12” (W) x 15” (H) x 4” (D).
The applicable subheading for both backpacks will be 4202.92.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of textile materials, other, other, of man-made fibers, backpacks. The rate of duty will be 17.6% 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,
Thomas J. Russo
Director
National Commodity Specialist Division