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NY 896318





April 19, 1994

CLA-2-42:S:N:N6:341 896318

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.4500

Mr. Arlen T. Epstein
Serko & Simon
Counsellors at Law
One World Trade Center - Suite 3371
New York, NY 10048

RE: The tariff classification of a combination backpack/travel bag from China.

Dear Mr. Epstein:

In your letter dated March 28, 1994, on behalf of Joseph Bernard, you requested a tariff classification ruling for a combination backpack/travel bag.

The sample submitted, no style number indicated, is a combination PVC backpack with nylon travel bag. The nylon travel bag is folded into the rear panel of the backpack. The instant item is a composite per GRI 3. Whether or not folded both bags retain its own identity. Therefore, there is no essential character. As provided by GRI 3(c) the item is classified according to the HTS which appears last. The competitive HTS is 4202.92.3030 versus 4202.92.4500. Therefore, the item is classifiable under 4202.92.4500. Your sample is being returned as you requested.

The applicable subheading for the combination backpack of PVC with travel bag of nylon, 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 sheeting of plastic, 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

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