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NY M83311




June 7, 2006

CLA-2-42:RR:NC:N3:341 M83311

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.3020

Sandy Stubblefield
Augusta Sportswear
P.O. Box 14939
Augusta, GA 30919

RE: The tariff classification of a backpack from China

Dear Ms. Stubblefield:

In your letter dated May 23, 2006, you requested a tariff classification ruling.

The submitted sample is a backpack that is identified as the “Expandable Bat Backpack” (style #411). The pack measures approximately 13”W x 20”H x 9½”D. You state that the contents are 100% polyester woven textile fabric with a PVC backing and the inside pocket and back of the shoulder straps will be 100% nylon fabric with a polyurethane coating. The front of the backpack features a zippered storage compartment. The interior of the pack features a small zippered nylon fabric storage pouch that is attached to nylon fabric covered padding. The back of the pack has two padded shoulder straps attached directly to the top and by adjustable webbed straps to the bottom. Each side of the backpack has a small storage compartment. The top of the item has a webbed carrying strap. The bottom of the pack can be unzipped to expand the storage capacity of the item.

The applicable subheading for the backpack will be 4202.92.3020, Harmonized Tariff Schedule of the United States (HTSUS), 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% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The sample will be returned as requested.

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 Mitchel Bayer at 646-733-3102.

Sincerely,

Robert B. Swierupski
Director,

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