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NY K87924




July 23, 2004
CLA-2-42:RR:NC:TA:341 K87924

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.3020

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a novelty backpack from China.

Dear Mr. Hoffacker:

In your letter dated July 16, 2004, on behalf of Animal Adventure, Inc., you requested a tariff classification ruling for a novelty backpack.

The sample submitted is identified as article 89055, “Animal Backpack”. The item is a novelty backpack designed to provide storage, protection, organization and portability to the small personal effects normally carried by a child on a daily basis. The backpack, designed to resemble a stuffed cartoon character, is manufactured with an exterior surface of plush man-made fiber textile material. The pack features a single textile-lined interior compartment with no additional features and adjustable textile shoulder straps designed to be worn on the back. The top of the pack is secured by means of a textile zippered closure. It measures approximately 14”(H) x 14”(W) x 3”(D). Your sample is being returned as requested. The applicable subheading for the novelty backpack, will be 4202.92.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, backpacks. The rate of duty will be 17.6 percent ad valorem.

HTS 4202.92.3020 falls within textile category designation 670. Based upon international textile trade agreements products of China are not currently subject to quota and the requirement of a visa.

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 Kevin Gorman at 646-733-3041.

Sincerely,

Robert B. Swierupski
Director,

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