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NY M80296




March 7, 2006

CLA-2-42:RR:NC:TA:341 M80296

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.3020

Ms. JoAnne Meintzer
Western Overseas Corporation
406 Elmwood Court
Sharon Hill, PA 19079

RE: The tariff classification of a small child’s backpack with telescoping handle and wheels; Product of China

Dear Ms. Meintzer:

In your letter dated February 1, 2006, on behalf of Computer Expressions, Inc., you requested a classification ruling for a small child’s backpack with telescoping handle and wheels.

The sample submitted is not identified by style number. The bag body is wholly of man-made fiber textile materials. The telescoping handle and wheels are of molded plastic. The backpack has adjustable should straps of woven textile materials and the main body consists of a single storage compartment. The bag has a zipper closure and the exterior front panel is ornamented with a partially plush image of an animal with soccer ball. The plastic handle with wheels is affixed to the backpack by means of snaps and in condition as imported is considered a part of the backpack. Your sample is being returned as requested.

The applicable subheading for the child’s backpack with handles and wheels will be 4202.92.3020 Harmonized Tariff Schedule of the United States (HTSUS), which provides in part, for travel, sport and similar bags, with outer surface of textile materials, of man-made fibers, backpacks. The duty rate will be 17.6 percent ad valorem.

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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