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NY I86707

October 4, 2002

CLA-2-42:RR:NC:TA.:341 I86707


TARIFF NO.: .4202.92.3020

Mr. Paul Leitner
Continental Agency
535 Brea Canyon Rd.
Walnut, CA 91789

RE: The tariff classification of a child’s novelty backpack from Malaysia.

Dear Mr. Leitner:

In your letter dated August 24, 2002, on behalf of Beverly Hills Teddy Bear, you requested a tariff classification ruling for a child’s novelty backpack.

The sample submitted is identified as item # SPB20319. The item is a novelty backpack designed to provide storage, protection, organization and portability to the small personal effects normally carried by a child on a daily basis. The backpack, designed to resemble a stuffed cartoon character, is manufactured with an exterior surface of man-made fiber textile materials. The pack features a full-width/length textile lined rear interior storage compartment, adjustable textile shoulder straps designed to be worn on the back, and a top textile zippered closure. It measures approximately 9”(H) x 8”(W) x 4”(D).

The applicable subheading for item SPB20319, the novelty backpack, will be 4202.92.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, backpacks. The rate of duty will be 18.1 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 646-733-3041.


Robert B. Swierupski

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