CLA-2-42:1B:CO:G07 D87259

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Mr. Daniel J. Gluck
Serko & Simon LLP
One World Trade Center
Suite 3371
New York, New York 10048

RE: The tariff classification of three novelty backpacks from China

Dear Mr. Gluck:

In your letter dated January 15, 1999, you requested a tariff classification ruling on behalf of Worldwide Dreams. Three samples were submitted for our examination.

The submitted samples, "Rugrats," are novelty backpacks. The samples are textile representations of "Angelica," "Chuckie" and "Tommy." They range in height from 16 to 18 inches. Each backpack has a zipper-secured rear compartment, textile carrying straps, a hanging loop and fully stuffed heads, torsos and limbs. The straps facilitate carriage on the back. The backpacks have outer surfaces of manmade textile fabric. Your samples are herein returned.

The applicable subheading for the "Rugrats" backpacks 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 manmade fibers: Backpacks. The rate of duty will be 18.8% ad valorem.

Item number 4202.92.3020 falls within textile category designation 670. Based upon international textile trade agreements, products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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.

Sincerely,

Jon A. Batt
Port Director
Detroit, Michigan