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NY J81201

March 3, 2003

CLA-2-42: RR: NC: 3:341 J81201


TARIFF NO.: 4202.92.3020

Suzanna Langston
Quality Assurance Coordinator
C/o Blue Ridge International Products Company P.O. Box 989
Freeport, FL 32439

RE: The tariff classification of a backpack/auto organizer from China.

Dear Ms. Langston:

In your letter dated January 15th, 2003 you requested a tariff classification ruling.

The submitted sample is identified as the “Fisher Price Fold’n Tote Backseat Valet”, style number 50112. The article is essentially a backpack that is designed to provide storage, protection, organization and portability for clothing and other personal accessories during travel. The bag is capable of being hung over the headrest and on the back of an automobile front seat and a front flap opens to permit easy access when traveling in the car. The backpack is mainly made up of a nylon fabric that is backed with Polyvinyl Chloride (PVC) plastic sheeting. The exterior surface is of man-made fiber textile material. The sample will be returned as requested.

In your letter you suggest classification under subheading 8708.99.8080, Harmonized Tariff System of the United States (HTSUSA) which provides, in part, for parts and accessories of motor vehicles, Other, other, other, other.

Classification within Chapter 87 is limited by General Note III to Section XVII of the Explanatory Notes to the HTSUS. Specifically paragraph (C) of this section excludes goods that are more specifically provided by another heading elsewhere in the nomenclature. Sub-note (4) specifically excludes the bags, containers and cases of heading 4202, HTSUS.

Style 50112 is primarily an eo nomine backpack of heading 4202, HTSUSA and is chiefly used to provide storage, protection, organization and portability to clothing and personal effects during travel. Therefore, it is more specifically provided in that heading.

The applicable subheading for the backpack, style 50112, 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 17.8 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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