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NY J86957

August 8, 2003

CLA-2-42:RR:NC:TA:341 J86957


TARIFF NO.: 4202.92.3020

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

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

Dear Ms. Aldinger:

In your letter dated July 28, 2003, you requested a classification ruling for a novelty backpack.

The sample submitted is described as “Care Bears Plush Backpack”, Rite Aid item #933878. It is manufactured under license to A. D. Sutton & Sons as item #29536. The item is wholly made-up of man-made fiber textile materials. The body of the bear is stuffed with polyester fiberfill. The bag is designed to be worn on the back and has a zippered storage pouch for personal effects a young child may carry on a daily basis. Although the item is referred to as a “toy” it is principally a backpack. The useful functions of storage, protection, organization and portability are greater than any play value the item may have. Your sample is being returned as requested.

The applicable subheading for 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, other, of man-made fibers, backpacks. The duty rate will be 17.8 percent ad valorem.

HTS 4202.92.3020 falls within textile category designation 670. Based upon international textile trade agreements products of China are not currently subject to quota and the requirement of a visa.

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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