CLA-2-42:RR:NC:N3:341
Ms. Alexandra Latham
Costco Wholesale
999 Lake Drive,
Issaquah, WA 98027
RE: The tariff classification of a backpack from China
Dear Ms. Latham:
In your letter dated December 1, 2006, which was received in this office on December 12, 2006, you requested a classification ruling. You sample is being returned to you.
The sample submitted is identified as a “Picnic Backpack.” The item consists of a backpack fitted with picnic accessories. It is constructed with an outer surface of man-made textile material. The backpack has two zippered interior compartments and three exterior zippered pockets. One compartment is fitted to contain the accessories, which consists of a bamboo cutting board, a stainless steel flask, four stainless steel mugs, a condiment container, a corkscrew, four plastics plates, four plastic bowls, four sets of stainless steel cutlery, four polycarbonate tumblers, a tablecloth, a cheese knife, four napkins, a salt and pepper shaker set, and a ground cloth. The backpack measures approximately 14”(W) x 17”(H) x 9”(D). The bag features a top carrying handle and shoulder straps designed to be carried by hand or on the back.
In your ruling request, you suggested classification of the backpack under 4202.92.0809, Harmonized Tariff Schedule of the United States (HTSUS), which provides for insulted food or beverage bags. Although the backpack is an insulated bag intended to maintain the temperature of food or beverages, it is not a cooler similar to a hard-or soft-sided cooler that is chiefly used to prepare, serve and store food or beverages. The backpack also provides the useful functions of storage, protection, organization and portability for provisions during travel. It is essentially a backpack that is used to provide storage, protection and organization for a traveler’s provisions. The fact that the backpack has insulation or padding does not change the identity of this item as a backpack. See HQ 963377 (July 10, 2001) and HQ 964539 (Nov. 21, 2001).
The applicable subheading for the backpack will be 4202.92.3020, HTSUS, which provides for travel, sport and similar bags, backpacks, of man-made textile materials. The duty rate will be 17.6%.
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/.
The backpack falls within textile category 670. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division