CLA-2-42:S:N:N6:341 810214
Mr. Marvin I. Clark
Bearheart Enterprises
11875 Carson Highway
Fallon, NV 89406
RE: The tariff classification of a novelty backpack from China.
Dear Mr. Clark:
In your letter dated April 3, 1995, you requested a
classification ruling for a novelty backpack.
You have submitted two samples described as "Plush Toys",
which are novelty backpacks specially designed for a child to
take to Pre-School or Kindergarten, etc. The items have zippered
storage pockets designed to contain the small personal effects of
a child. The backpacks are composed of an exterior surface of
plush man-made textile materials representing such characters as
lions, panda bears, etc.
The applicable subheading for the novelty backpacks of man-
made textile materials 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. The duty rate will be 19.8 percent ad
valorem.
Items classifiable under 4202.92.3020 fall 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. Since
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 Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport