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NY 895425




March 24, 1994

CLA-2-42:S:N:N6:341 895425

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.4500

Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
Counselors At Law
One Astor Plaza
1515 Broadway - 43rd FL
New York, NY 10036-8901

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

Dear Mr. Eisen:

In your letter dated March 4, 1994, on behalf of Avon Products, Inc., you requested a tariff classification ruling for a combination backpack/raincoat.

The submitted sample, item PP120580/120227/120166, identified as a "Backpack/Knapsack-Jacket", is 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. Your sample is being returned as you requested.

The applicable subheading for Item PP120580/120227/120166, 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 sheeting of plastic, 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.

Sincerely,

Jean F. Maguire
Area Director

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