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NY J82141

March 17, 2003

CLA-2-42:RR:NC:TA:341 J82141


TARIFF NO.: 4202.92.3020

Ms. Leigh Wang
The Disney Store, Inc.
101 North Brand Boulevard, Suite 1000
Glendale, CA 91203-2671

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

Dear Ms. Wang:

In your letter dated March 4, 2003, you requested a tariff classification ruling for a novelty backpack.

The sample submitted is identified as “Pooh Backpack”. The item is a novelty backpack designed to contain the small personal effects normally carried by a child on a daily basis. The backpack, designed to resemble the head of a stuffed cartoon character, is manufactured with an exterior surface of 100% acrylic pile fabric. The backpack has a full-width/length textile lined rear interior storage compartment, adjustable textile shoulder straps and a top zippered closure. It measures approximately 11” in diameter. Your sample is being returned as requested.

The applicable subheading for the “Pooh 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 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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