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NY E86655

September 27, 1999



TARIFF NO.: 4202.92.3020

Mr. Mark Majors
Payless ShoeSource Inc
3231 SE Sixth Street
Topeka, KS 66607

RE: The tariff classification of a child's novelty backpack from China.

Dear Mr. Majors:

In your letter dated August 30th, 1999, you requested a classification ruling of a child's novelty backpack from China.

The sample submitted with your request is identified as part of lot number 1886. Lot 1886 is comprised of five different variations, two bears, a lion, a tiger, and a monkey. Each has the same design characteristics and size dimensions as the sample submitted with the request. The instant sample is a novelty backpack in the shape of a bear with an exterior surface of plush man made fiber. The bear measures approximately 13" tall and has a zippered opening on its upper rear torso. In addition, the rear torso of the bear features a carry handle and two adjustable, permanently attached shoulder straps that enable use as a backpack. The item is made for a small child and has the utilitarian functions of storage, protection, and portability for the personal articles for such a child. The useful function as a backpack is greater than the function as a plaything.

The applicable subheading for lot number 1886 will be 4202.92.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports, and similar bags, with an outer surface of textile materials, other, other, of man-made fibers, backpacks. The duty rate will be 18.8% ad valorem.

Items classifiable under HTS subheading 4202.92.3020 fall within textile category designation 670. Based upon international textile trade agreements products of Hong Kong are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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

Your sample is being returned with your request.

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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