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NY N014767

August 6, 2007



TARIFF NO.: 4202.92.4500

Rob Casey
UPS Supply Chain Solutions
One UPS Way
Champlain, NY 12919

RE: The tariff classification of a backpack from China

Dear Mr. Casey:

In your letter dated July 18, 2007, you requested a tariff classification ruling on behalf of your client, Little Blue House, of Montreal, Quebec, Canada. Your sample will be returned as requested.

The sample submitted is identified as “Blooming Flowers,” style number BP0GAFL065. The backpack is designed to provide storage, protection, organization and portability for accessories and personal effects during travel. It is constructed with an outer surface of polyurethane (PU) plastic. It has a main textile lined zippered compartment. Two adjustable straps are permanently attached to the rear exterior of the bag that enables the user to wear the pack on his or her back. The front exterior of the backpack has a zippered pocket. It measures approximately 10” (W) x 13” (L) x 4” (D).

The applicable subheading for the backpack will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sport, and similar bags, with outer surface of sheeting of plastic, other. The duty rate will be 20% 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/.

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 Vikki Lazaro at 646-733-3041.


Robert B. Swierupski

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