CLA-2-42:OT:RR:NC:N4 441
Ricky Villena
Top Shipping Systems Corporation
12480 North West 25 street
Miami, FL 33178
RE: The tariff classification of five backpacks from China
Dear Mr. Villena:
In your letter, dated October 30, 2024, you requested a tariff classification ruling on behalf of your client, Group III Inc. You submitted photographs and descriptive literature for our review.
Item numbers 6392202407 (backpack /blk logo/black), 604970 (laptop backpack w/tablet), 604196 (arundel laptop backpack), 9901202407 (laptop backpack, black), 5358303408 (backpack/navy blue) are backpacks. They are designed to provide storage, protection, organization, and portability to personal effects during travel. Each backpack features a zippered closure and one handle. The back of each pack has two straps that allow the user to wear it over the shoulders on the back. In your correspondence, you stated that the textile materials are not coated with plastic sheeting.
Item number 6392202407 (backpack /blk logo/black) is constructed with an outer surface of 95 percent polyester and 5 percent polyvinyl chloride (PVC) plastic sheeting. The front features two zippered pockets. It measures 17 inches (H) x 12.52 inches (W) x 7.52 inches (D).
Item number 604970 (laptop backpack w/tablet) is constructed with an outer surface of 98 percent polyester and 2 percent nylon, which are man-made textile materials. The front features two zippered pockets. It measures 12.6 inches (H) x 9.06 inches (W) x 17.72 inches (D).
Item number 604196 (arundel laptop backpack) is constructed with an outer surface of 70 percent cotton and 30 percent polyester. The textile is not of a pile or tufted construction. The front features one zippered wall pocket. It measures 17.32 inches (H) x 12.6 inches (W) 9.84 inches (D).
Item number 9901202407 (laptop backpack, black) is constructed with an outer surface of 50 percent plastic sheeting and 50 percent polyester textile. The front features one zippered pocket. It measures 16.14 inches (H) x 12.20 inches (W) 5.91 inches (D). As the backpack is constructed of two materials and neither of those materials impart the essential character, it will be classified pursuant to General Rule of Interpretation (GRI) 3(c) of the Harmonized Tariff Schedule of the United States (HTSUS). It is the plastic sheeting material that occurs last in numerical order within Heading 4202, HTSUS, wherein the backpack is classified.
Item number 5358303408 (backpack/navy blue) is constructed with 100% polyester per your correspondence. The front features four zippered pockets. It measures 18.9 inches (H) x 12.20 inches (W) 8.27 inches (D).
The applicable subheading for item numbers 6392202407 (backpack /blk logo/black), 604970 (laptop backpack w/tablet) and 5358303408 (backpack/navy blue) will be 4202.92.3120, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile materials, of man-made fibers, backpacks. The general rate of duty will be 17.6 percent ad valorem.
The applicable subheading for item number 604196 (arundel laptop backpack) will be 4202.92.1500, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The general rate of duty will be 6.3 percent ad valorem.
The applicable subheading for item number 9901202407 (laptop backpack, black) will be 4202.92.4500, HTSUS, which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, other. The general rate of duty will be 20 percent ad valorem.
Pursuant to U.S. Notes 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 4202.92.3120, 4202.92.1500, and 4202.92.4500, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheadings 4202.92.3120, 4202.92.1500, and 4202.92.4500, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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,
Steven A. Mack
Director
National Commodity Specialist Division