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NY 875458

July 9, 1992

CLA-2-42:S:N:N3H:341 875458


TARIFF NO.: 4202.92.4500

Ms. Elsie M. Clark
The Customs Experience
215 Long Beach Blvd. - Suite 324
Long Beach, CA 90802

RE: The tariff classification of a combination backpack/raincoat from China.

Dear Ms. Clark:

In your letter dated June 10, 1992, on behalf of Winston Toy Corp., you requested a tariff classification ruling on a combination backpack/raincoat.

You have submitted a sample of a combination backpack/raincoat composed of (PVC) plastic sheeting. The item is unique in that it is essentially as much a backpack as it is a raincoat. If used as a raincoat, the backpack is on the back to carry books and other personal items. If used as a backpack, the raincoat is stored away in a zippered pocket.

The applicable subheading for the combination backpack/raincoat of PVC plastic sheeting 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 plastic sheeting, other. The duty rate will be 20 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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