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NY M84757

July 13, 2006

CLA-2:RR:NC:TA:341 M84757


TARIFF NO.: 4202.92.3020

Mr. Andy McLeish
Inocraft Products, Inc.
12 Hickory Lane
Brooklyn, CT 06234-1554

RE: The tariff classification of a backpack

Dear Mr. McLeish:

In your letter dated June 22, 2006, you requested a tariff classification ruling.

You have submitted an incomplete sample along with photographs of the completed version of a backpack, style 0131. The backpack measures 20” (H) x 12” (W) x 8” (D). The exterior surface of the bag is constructed from 100% polyester woven fabric. The backpack features a zippered top opening to the main compartment with a zippered compartment on top of it. Both the main compartment and the zippered compartment on top of it are lined with a sheeting of plastic and have foam insulation.

The bag also features a large front zippered pocket with a mesh pouch for additional storage; a mesh pocket on one side; a drawstring pouch and covered cell phone pocket on the other side; a zippered pocket on the back, a top carrying handle, and a shoulder strap.

The completed version depicted in the photographs also features two backpack-style shoulder straps that firmly attach to the item at the top and at the bottom. You state that this backpack feature is only incidental to the item’s function. You ask if the item is still a backpack if the backpack straps are not sewn on, but rather are stowed (we presume in one of the pockets) and then clipped on by the consumer after purchase.

It is the position of the Customs Service that the term " backpack" is commonly understood to be a pack or knapsack worn on the back and used to carry personal effects that include equipment, clothing, and food. The common theme in all definitions of the term is the transportation of personal effects and the manner in which the personal effects are transported, that is, on the back and shoulders with shoulder straps.

We note that the backpack has a handle on the top, but this feature is common among many backpacks. The adjustable, padded shoulder straps enable the backpack and its contents to be transported longer distances.

Although the backpack is an insulated bag intended to maintain the temperature of food or beverages, it is in fact not a cooler similar to a hard- or soft-sided cooler that is chiefly used to prepare, serve and store food or beverages. This backpack also provides the useful functions of storage, protection, organization and portability for provisions during travel. It is essentially a backpack that is used to provide storage, protection and organization for a traveler’s provisions.

The fact that the backpack has insulation or padding does not change the identity of this item as a backpack. See HQ 963377 (July 10, 2001) and HQ 964539 (Nov. 21, 2001). An eo nomine designation in the tariff schedule, without limitation or a showing of contrary congressional intent, includes all forms of the article. See Robert Bosch Corp. v. United States, 63 Cust. Ct. 96 (1969); Nootka Packing Co. v. United States, 22 C.C.P.A. 464, T.D. 47646 (1935).

The terms of heading 4202, Harmonized Tariff Schedule of the United States (HTSUS), specifically identify the article in issue. No other HTSUS heading or any other eo nomine designation within heading 4202, HTSUS, specifically describes the merchandise. The backpack is, therefore, classified as a backpack in heading 4202, HTSUS.

The applicable subheading for the backpack will be 4202.92.3020, HTSUS, 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 17.6% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The sample will be returned as you have requested.

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 341 at 646-733-3041.


Robert B. Swierupski

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