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B87165 July 21, 1997

CLA-2-42:K:TC:B6:G21 B87165

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.4500

Ms. Lynn O'Beirn
International Department
Four Star International Trading Co.
3330 East 79th Street
Cleveland, Ohio 44127

RE: The tariff classification of a child's backpack from China.

Dear Ms. O'Beirn:

In your letter dated June 27, 1997, you requested a classification ruling.

The submitted sample, item #11142020, is a child's PVC clear knapsack with a cat design. This backpack is constructed of PVC material with nylon straps. The animal design on the front of the bag consist of a felt body and polyester stuffing in the head. This backpack closes with a nylon zipper across the top. It is carried by two grosgrain material straps which allow it to be worn on the back.

The applicable subheading for the child's backpack, item #11142020, will be 4202.92.4500, Harmonized Tariff Schedule of the United States Annotated, which provides for trunks, suitcases, vanity cases...traveling bags...sports bags...and similar containers...other...with outer surface of sheeting of plastic...travel, sports and similar bags...other. The duty rate will be 20% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations.

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,


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