CLA-2-48:OT:RR:NC:1:130
Mr. Germano Sannuti
Air Tiger Express (USA) Inc.
149-09 183rd Street, 2nd floor
Springfield Gardens, NY 11413
RE: The tariff classification of a “paper backpack” from China
Dear Mr. Sannuti:
In your letter, dated April 19, 2018, you requested a binding tariff classification ruling on behalf of your client, Russi USA, Inc., DBA Sherpani. The request was returned to you for additional information, which was received by this office on June 19, 2018. The ruling was requested for a “Laptop Backpack”, Style name “Nau”, UPC 877293037033. A sample and product information were submitted for our review. The sample will be returned to you, as requested, under separate cover.
The laptop backpack measures approximately 18.5” high by 13” wide (when pressed flat). Its body is constructed of a sheet material that consists predominantly of cellulose fibers impregnated and bonded with latex. The material has been physically worked to have a leather-like appearance. The backpack is constructed of components that have been sewn together. The backpack has two textile webbing shoulder straps, a top zipper, multiple pieces of metal hardware, and a textile lining with pockets. The backpack is not constructed of plastic sheeting, fiberboard, vulcanized fiber, paperboard, or textile, nor is it coated or covered with any of those materials or with paper.
According to product information submitted, the sheet material consists of cellulose from wood pulp that has been felted into a web and impregnated with latex. Heading 4811, Harmonized Tariff Schedule of the United States (HTSUS) provides for, amongst other things, webs of cellulose fibers that have been impregnated with another material. Subheading 4811.90.3000, HTSUS, specifically provides for cellulose webs impregnated with latex. This material is not one of the materials provided for within heading 4202, HTSUS. Therefore, an article constructed of this material is classifiable within Chapter 48, HTSUS. Because of its complex, stitched construction and the lack of specific tariff provisions for such items, the backpack is classifiable in heading 4823, HTSUS.
The applicable subheading for the “Nau” laptop backpack will be 4823.90.8600, HTSUS, which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose
fibers: Other: Other: Other: Other: Other. The rate of duty will be free.
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 https://hts.usitc.gov/current.
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 Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division