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NY L80111

October 14, 2004

CLA-2-42:RR:NC:TA:341 L80111


TARIFF NO.: 4202.92.3020; 4202.92.4500

Mr. George Lorenze
Geologistics Americas, Inc.
410 Unit C Commerce Blvd.
Carlstadt, NJ 07072

RE: The tariff classification of backpacks from Taiwan.

Dear Mr. Lorenze:

In your letter dated September 29, 2004, on behalf of Childcraft Education Corporation, you requested a classification ruling for backpacks.

The samples submitted are identified as items TA-7193 “Yellow Reflective Backpack” and TA-7157-3 “Clear PVC Backpack”. The items are backpacks designed to contain personal effects and accessories during travel. Item TA-7193 is manufactured with an exterior surface of nylon man-made fiber textile material with a front exterior pocket of reflective PVC. Item TA-7157-3 is manufactured of clear polyvinyl chloride (PVC) plastic sheeting. The backpacks measure approximately 12”(H) x 9 ½”(W) x 3”(D). The top of each bag is secured by means of a textile zippered closure.

The applicable subheading for the backpack of nylon 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 duty rate will be 17.8 percent ad valorem.

The applicable subheading for the backpack of PVC will be 4202.92.4500, HTS, which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The duty rate will be 20 percent ad valorem.

HTS 4202.92.3020 falls within textile category designation 670. Based upon international textile trade agreements products of Taiwan 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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