CLA-2-42:RR:NC:TA:341 J84516
Ms. Avis Burgess-Young
Tommy Hilfiger U.S.A., Inc.
200 Liberty Way
Cranbury, NJ 08512
RE: The tariff classification of a rucksack and soccer ball from China.
Dear Ms. Burgess-Young:
In your letter dated May 9, 2003, you requested a classification ruling for a rucksack and soccer ball.
A sample of style #C53-1312247 “Athletic Backpack (Soccer)” has been submitted. The item consists of a rucksack designed to contain personal effects during travel and an inflatable soccer ball. The rucksack is manufactured with an exterior surface of nylon man-made fiber textile material. The bag has a textile lined main central compartment, two front exterior zippered pockets, in addition to a mesh zippered pocket, which contains the soccer ball. The bag measures approximately 19”(H) x 16”(W). It is secured by means of a side textile zippered closure. Your sample is being returned as requested.
The applicable subheading for style C53-1312247, the rucksack, 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, backpacks. The duty rate will be 17.8 percent ad valorem.
HTS 4202.92.3020 falls within textile category designation 670. Based upon international textile trade agreements products of China are not currently subject to quota and the requirement of a visa.
The applicable subheading for style C53-1312247, the soccer ball, will be 9506.62.4080, HTS, which provides for Inflatable balls: footballs and soccer balls… soccer balls. The duty rate will be Free.
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 Kevin Gorman at 646-733-3041.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division