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HQ 958339

January 17, 1996

CLA-2 RR:TC:TE 958339 jb


TARIFF NO.: 4202.92.3015

William A. Vollmerhausen
Kmart Corporation
3100 West Big Beaver Road
Troy, Michigan 48084-3163

RE: Modification of DD 807092; cotton corduroy backpack; cotton corduroy fabric is of pile construction; subheading 4202.92.3015, HTSUSA.

Dear Mr. Vollmerhausen:

On March 21, 1995, our Seattle Washington office issued to you District ruling letter (DD) 807092, regarding the classification of a cotton corduroy backpack. This is to inform you that this office has had occasion to review that ruling and we have determined that it is in error.

Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993) (hereinafter section 625), notice of the proposed modification of DD 807092 was published November 29, 1995, in the Customs Bulletin, Volume 29, Number 48.


The merchandise at issue consists of a backpack constructed of 100 percent cotton corduroy fabric. In DD 807092, the subject backpack was classified in subheading 4202.92.1500, HTSUSA, in the provision for travel bags with an outer surface of textile materials, not of pile or tufted construction.


What is the proper classification of the merchandise at issue ?


Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the rules of the headings and any relative section or chapter notes, taken in order. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI.

Heading 4202, HTSUSA, provides for, among other things, travel bags. The subject backpack is constructed of 100 percent cotton corduroy fabric. As cotton corduroy is a pile construction, the subject backpack cannot be classified in subheading 4202.92.1500, HTSUSA, which is a tariff provision for travel bags not of pile or tufted construction. The subject backpack is properly classifiable in the tariff provision within heading 4202, HTSUSA, which provides for travel bags other than those not of pile or tufted construction.


The subject cotton corduroy fabric backpack is properly classifiable in subheading 4202.92.3015, HTSUSA, which provides for, among other things, travel bags, with outer surface of textile materials; other: other: other: of cotton. The applicable rate of duty is 19.5 percent ad valorem and the quota category is 369.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels) an issuance of the Customs Service which is updated weekly and is available at the local Custom office.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact the local Customs office to determine the current status of any import restraints or requirements.

In accordance with section 625, this ruling will become effective 60 days after its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to section 625 does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)).


John Durant, Director
Tariff Classification Appeals Division

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