CLA-2-42:OT:RR:NC:N4:441
Sandy Pray
Camuto Group
100 Highland Drive
Westampton, NJ 08060
RE: The tariff classification of a backpack from China
Dear Ms. Pray:
In your letter dated July 28, 2014, you requested a tariff classification ruling. You have submitted one sample, which is being returned to you.
Style VC-BAILY-BP is a backpack constructed of leather and bovine fur. The entire article is constructed of the leather except for the front flap. The flap is constructed of the fur and covers approximately half of the front panel. The majority of the overall outer surface of the bag is made up of the leather. As such, the essential character of the bag is imparted by the leather, General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS) noted.
The backpack is designed to provide storage, protection, organization, and portability to personal effects during travel. The interior has a textile-lined main compartment with two open pockets. The rear exterior of the backpack has two adjustable straps which enable the user to wear it over the shoulders and on the back. The backpack also features a flap closure that secures with two side zippers. It measures approximately 9.5” (W) x 12” (H) x 3” (D).
In your ruling request, you suggested the backpack be classified under subheading 4303.90.0000, HTSUS, which provides for articles of apparel, clothing accessories and other articles of furskin: other. Backpacks with an outer surface of leather are more specifically provided for in heading 4202. As stated above, the submitted sample has an essential character of leather. As such, the backpack will be classified within heading 4202.
The applicable subheading for style VC-BAILY-BP will be 4202.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of leather. The rate of duty will be 4.5 percent ad valorem.
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/.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division