CLA-2-42:RR:NC:TA:341 G89050

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a backpack from China.

Dear Ms. Aldinger: In your letter dated April 2, 2001, you requested a tariff classification ruling for a backpack.

A sample of “Rite Aid” item 996961 has been submitted. The item is a large backpack combining a variety of different size zippered and hook and loop closure pocket/compartments. The pack is manufactured with an exterior surface essentially of 100 percent polyvinyl chloride (PVC) sheeting with textile trim. Two adjustable straps are attached to the rear exterior of the bag that enables the user to wear the bag on one’s back. The main compartment is textile lined and consists of a single compartment with no additional features. The top of the bag is secured by means of a zippered closure.

The applicable subheading for item 996961 will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic or of textile materials, other. The rate of duty will be 20 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 Kevin Gorman at 212-637-7091.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division