CLA-2-42:OT:RR:NC:N4:441
Ms. Novasia Shipp
Augusta Sportswear
425 Park West Drive
Grovetown, GA 30813
RE: The tariff classification of a drawstring backpack from China
Dear Ms. Shipp:
In your letter dated March 29, 2017, you requested a tariff classification ruling. The sample submitted will be returned under separate cover.
Style 1905 is a drawstring backpack constructed with an outer surface of 100 percent nylon textile material. The bag has an unlined main storage compartment and no additional features. It is designed to provide protection, portability, organization, and storage to personal effects during travel. The backpack has two sets of drawstring cords that when pulled tight secure the top closure and also serve as the shoulder straps. The bag measures approximately 14” (w) x 16” (h).
While you referred in your letter to a polyurethane coating, the outer surface of the bag is not coated. The outer surface constituent material is the textile material.
The applicable subheading for Style 1905, 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 duty rate 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 on World Wide Web at https://hts.usitc.gov/current.
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