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NY 878959

October 13, 1992

CLA-2-42:S:N:N3H:341 878959


TARIFF NO.: 4202.92.4500

Mr. Sossi Maghakian
James J. Boyle & Co.
2525 Corporate Place - Suite 100
Monterey Park, CA 91754

RE: The tariff classification of a backpack from Korea.

Dear Mr. Maghakian:

In your letter dated September 28, 1992, on behalf of Everest Trading Corporation, you requested a tariff classification ruling on a backpack.

You have submitted a sample of a child's backpack composed of nylon with an exterior surface of (PVC) coated plastic sheeting. The item features a large top zippered compartment, a smaller zippered front compartment, double (PVC) straps to be worn over the shoulder, and a removable textile shoulder strap, in addition to a textile carry handle. The backpack is designed to be worn on the back, carried on the shoulder, as well as be carried by hand. It measures approximately 11" x 13 1/2" x 3 1/2". Your sample is being returned as you requested.

The applicable subheading for the backpack coated with (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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