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February 23, 1999

CLA-2-42:RR:NC:3:341 D87672


TARIFF NO.: 4202.92.4500

Ms. Barbara Y. Wierbicki
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of an insulated backpack with dinnerware and flatware from China.

Dear Ms. Wierbicki:

In your letter dated February 3, 1999, on behalf of Avon Products, Inc., you requested a tariff classification ruling.

The sample submitted, identified as a ”Picnic Backpack” - Product Profile #180907, consists of an insulated backpack manufactured of polyvinyl chloride (PVC) specially fitted to contain dinnerware/flatware. The backpack is fitted with interior pockets and elastic loops that contains four plastic plates, cups, forks, spoons and knives. As noted by you, the backpack will be imported and sold at retail sale with the set of plastic dinnerware/flatware as a set. Your sample is being returned as requested.

With reference to General Rules of Interpretations 3(b), HTSUSA, we find that the above described items constitutes a composite and their essential character is imparted by the backpack.

The applicable subheading for the backpack with plastic dinnerware/flatware as a composite 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. 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.


Robert B. Swierupski

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