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HQ 966543




June 25, 2003

CLA-2 RR:CR:TE 966543 KSH

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.4500

Port Director
Bureau of Customs and Border Protection
301 East Ocean Boulevard
Long Beach, CA 90802

RE: Decision on Application for Further Review of Protest 2704-03-100570; Classification of a picnic backpack; HQ 966389; HQ 966436; HQ 966516.

Dear Port Director:

This is a decision on the Application for Further Review (AFR) of Protest Number 2704-03-100570 filed by Serko & Simon LLP on behalf of Books Are Fun, Ltd., concerning the classification of an article described as “picnic backpack green” under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The importer protests the liquidation of the subject merchandise under subheading 4202.92.4500, HTSUSA, as travel, sports and similar bags.

The subject merchandise was liquidated as entered by the importer under subheading 4202.92.4500, HTSUA. A sample was submitted to this office for examination.

FACTS:

The sample at issue is identified as a “picnic backpack green”, item number TK-200 (SKU number 30661). The article measures approximately 16 inches in height by 12 inches in width by 7 inches in depth. The exterior surface is composed of PVC plastic that has been embossed to look like a textile surface and the material backed by a woven fabric. The subject bag features two large interior zippered compartments with a smaller single zippered pocket on the outer surface and detachable single exterior bottle bag. The protestant has referred to the two large compartments as the “rear main compartment” and the “front compartment.” We will use this terminology for ease of reference only.

Between the outer surfaces of the bag and the lining, and within the divider separating the rear main and the front compartments, is a layer of 3/8 inch thick foamed plastic. The bottle bag is also insulated but the single zippered pocket on the outer front surface is not.

The rear main compartment is lined with plastic sheeting and is intended for storage of food and beverages. The front compartment, which is lined with woven textile materials is fitted with elastic straps to contain a plastic table cloth, 4 place settings of plastic and metal forks, knives, and spoons, plastic wine glasses, textile napkins and plastic plates, wooden salt and pepper shakers, a plastic and metal cheese knife, wooden cutting board, and a multi-function tool consisting of a bottle opener, corkscrew, and serrated blade. The sewn seams are plastic capped to prevent leakage of moisture. The bag has a handle sewn to the top, rear aspect of the bag and two adjustable shoulder straps. Plastic clips permanently affixed to the bottom aspect of the shoulder straps allow the user to adjust the shoulder strap length.

ISSUE:

What is the classification of the “picnic backpack green” under the Harmonized Tariff Schedule of the United States Annotated?

LAW AND ANALYSIS:

Headquarters Ruling Letters (HQ) 966389, dated May 27, 2003, HQ 966436, dated June 18, 2003 and HQ 966516, dated June 19, 2003 address CBP’s position on the classification of picnic backpacks substantially similar to the one under consideration. Accordingly, we incorporate the LAW AND ANALYSIS section of those rulings in this decision, as it is dispositive of the issues the protestant has raised. A copy of HQ 966389 is enclosed.

The merchandise at issue is classified as a set in subheading 4202.92.4500, HTSUSA, which provides for travel, sports and similar bags: with outer surface of plastic sheeting.

HOLDING:

The “picnic backpack green” identified by item number TK- 200 (SKU number 30661) is classified in subheading 4202.92.4500, HTSUSA, the provision for “knapsacks and backpacksOther: With outer surface of sheeting of plastic or of textile materials: Travel, sports and similar bags: Other.” The General Column 1 Rate of Duty is twenty (20) percent, ad valorem.

The protest should be DENIED. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, you are to mail this decision, together with the Customs Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing the decision.

No later than sixty (60) days from the date of this decision, the Office of Regulations and Rulings will make the decision available to CBP personnel, and to the public on the CBP Home Page on the World Wide Web at www.cbp.gov, by means of the Freedom of Information Act, and other means of public distribution.

Sincerely,

Myles B. Harmon, Director
Commercial Rulings Division

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