CLA-2-42:S:N:N6:341 810309
Ms. Dana L. Trout
Trans-Trade, Inc.
P.O. Box 612369
DFW Airport, TX 75261-02369
RE: The tariff classification of a novelty backpack from Taiwan
and/or China.
Dear Ms. Trout:
In your letter dated April 27, 1995, you requested a
classification ruling for a novelty backpack.
The sample submitted is a novelty backpack of man-made
textile materials which resembles an ape or gorilla. It is
designed to be worn on the back of a small child of the Pre-
School, Pre-Kindergarten or Kindergarten age group. It has a
zippered storage pouch in which a child would place small
personal accessories of the kind normally carried by a small
school child. The interior of the storage pouch has a small
pocket into which an electronic signal receiving device will be
placed. This receiver is also designed to be clipped onto a
child's belt or clothing. The receiver may also be incorporated
into a ankle strap or disguised as a wristwatch.
The backpack will be imported with or without the
electronics which are incorporated into the body of the pack.
The instant item is essentially a backpack and will be classified
accordingly.
The applicable subheading for the novelty backpack 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 Taiwan and 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