The tariff classification of a backpack from China and/orTaiwan.
Active· CBP ruling HQ 863928· Issued 1991-06-25
Ruling text
NY 863928
June 25, 1991
CLA-2-42:S:N:N3G:341 863928
CATEGORY: Classification
TARIFF NO.: 4202.92.4500
Mr. Robert J. Mele
CSI Industries, Inc.
450 Winks Lane
Bensalem, PA 19020
RE: The tariff classification of a backpack from China and/or
Taiwan.
Dear Mr. Mele:
In your letter dated May 31, 1991, you requested a tariff
classification ruling.
The submitted sample, style #AH-9101, is a backpack
constructed of 100% cotton with a visible polyurethane coating on
the exterior surface. It is unlined, and measures approximately
12" x 15 1/2". The item is designed with adjustable textile
shoulder straps to be worn on the back. It closes by means of a
top textile zippered closure. Your sample is being returned as
you requested.
The applicable subheading for style #AH-9101, the back pack
of plastic sheeting, will be 4202.92.4500, Harmonized Tariff
Schedule of the United States (HTS), which provides for travel,
sports and similar bags, with outer surface of plastic sheeting,
other. The duty rate will be 20 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport
Source: rulings.cbp.gov — ruling 863928, retrieved 2026-10-12T05:24:27Z, republished verbatim. This digest is informational; only CBP issues binding rulings.