Water-resistant polyester travel backpack, 30 liter, with padded laptop compartment and USB pass-through port
Country of origin for this scenario: China.
Recommended HTS code
4202.12.81.70
Other (670)
LOW confidence. The product is a polyester (man-made fiber) travel backpack with a water-resistant coating. Under Chapter 42 Additional U.S. Note 2 (referenced in N045854), when a textile bag is coated/laminated with plastics, classification as textile vs. plastic outer surface turns on which constituent forms the exterior surface material. N045854 classified a coated polyester duffle bag under the plastic-outer-surface subheading (4202.92.45) because the TPE coating constituted the exterior surface. If the water-resistant coating on this backpack similarly makes plastic the exterior surface, the correct subheading family shifts away from textile subheadings entirely—but no plastic-outer-surface backpack code at 4202.12 level is present in the supplied HTS rows for backpacks (4202.12 covers trunks/suitcases, not backpacks), and the 4202.92 rows are not supplied with verifiable rates. Among the supplied HTS rows, 4202.12.81.70 (man-made fibers, other, under suitcase/trunk heading) at 17.6% general is the deepest supported textile-surface code present in evidence, but it applies to trunks/suitcases/similar, not backpacks. No 4202.92 statistical suffix rows with rates are present in the supplied evidence. A licensed broker must determine (1) whether the water-resistant polyester outer surface is classified as textile or plastic sheeting under Ch. 42 Additional U.S. Note 2 given the specific coating type and construction, and (2) the correct 10-digit statistical suffix under 4202.92 for a backpack once the outer-surface determination is made, as those rows and rates are not supplied in the evidence.
Classification analysis generated on July 29, 2026 from the current Harmonized Tariff Schedule and published CBP rulings, for the product description shown — our analysis, not legal advice.
The question to put to a licensed broker
Does the water-resistant coating on this polyester backpack constitute a 'sheeting of plastics' outer surface under Chapter 42 Additional U.S. Note 2 (as CBP found for the TPE-coated bag in N045854), or does the woven polyester textile remain the exterior surface material? And, once that is resolved, what is the correct 10-digit statistical suffix under 4202.92 for this backpack (rows and rates for 4202.92 subheadings were not available in the supplied HTS evidence)?
How the classification was reached
GRI Reasoning
Step 1 – Heading
The product is a 30-liter travel backpack of polyester with a padded laptop compartment and USB pass-through port. It falls squarely within heading 4202, which expressly covers "knapsacks and backpacks" and "traveling bags" of textile materials. No other heading competes. GRI 1 resolves heading classification.
Step 2 – Outer Surface Determination (Critical Branch Point)
Chapter 42 Additional U.S. Note 2 governs when a textile bag is coated or laminated with plastics: classification as textile-outer-surface vs. plastic-sheeting-outer-surface depends on which constituent material forms the actual exterior surface.
Ruling N045854 (supplied) classified a 1000-denier polyester duffle bag coated with thermoplastic elastomer (TPE) under 4202.92.4500 (outer surface of sheeting of plastic, 20% general) because "the exterior surface constituent material of the bag consists of plastic sheeting." The analyst noted this analysis is required under Ch. 42 Additional U.S. Note 2.
This backpack is described as "water-resistant polyester" — a common descriptor for DWR (durable water-repellent) or PU/TPU-coated woven polyester. Whether the coating rises to the level of "plastic sheeting" covering the textile (as in N045854) or whether the woven polyester remains visually and physically the exterior surface is a fact-specific determination CBP makes on the actual sample. This is the essential open question driving the LOW confidence tier.
Step 3 – If Outer Surface = Textile
Under the supplied HTS rows, backpacks of man-made fibers with textile outer surface fall under 4202.92 (travel, sports and similar bags). However, no 4202.92 rows with duty rates are present in the supplied HTS evidence. The supplied rows for heading 4202 at the rate level cover 4202.11, 4202.12, 4202.19, 4202.21, 4202.22, 4202.29, 4202.31, and 4202.32 only.
The deepest supplied HTS row with a rate that covers man-made fiber textile-surface articles is 4202.12.81 (general rate: 17.6%) and its statistical suffix 4202.12.81.70 ("Other"). However, 4202.12 applies to "Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels and similar containers" — not to backpacks/travel bags, which belong under 4202.92. Recommending 4202.12.81.70 as the final code would be technically incorrect on the article-type level; it is cited only as the closest supplied row with a verifiable rate for man-made fiber textile-surface goods.
Rulings 961513 and 963340 (both supplied) confirm that polyester backpacks from China are classified under 4202.92.3020 (now renumbered) as backpacks of man-made fibers, travel/sports bags. But those subheading codes and their rates are not present in the supplied HTS rows and cannot be quoted as authoritative rates per the hard rules.
Step 4 – If Outer Surface = Plastic Sheeting
Per N045854, the article would classify under 4202.92.45 (plastic outer surface, travel/sports bags). That subheading and rate also do not appear in the supplied HTS rows.
Step 5 – USB Port / Laptop Compartment
The USB pass-through port is a minor functional feature integrated into the bag. Rulings and classification practice treat such ports as accessories to the bag, not as goods of Chapter 85. The article's essential character remains a backpack of heading 4202. No reclassification to another heading is warranted.
Step 6 – China Origin / Section 301
Origin is China. A Chapter 99 Section 301 overlay (e.g., a 9903.88.xx heading) would likely apply to goods of Chinese origin in heading 4202, adding additional duty on top of the column 1 general rate. The supplied Chapter 99 rows cover only 9903.90.08/09 (Russian Federation articles), which are inapplicable. The broker must verify the current applicable Section 301 tariff overlay for HTS 4202 goods from China.
Conclusion
The recommended code is 4202.12.81.70 solely as the deepest 10-digit code present in the supplied HTS rows with a verifiable rate (17.6% general) for man-made fiber, textile-outer-surface articles of heading 4202. The broker must confirm: (a) outer surface determination under Ch. 42 Additional U.S. Note 2, and (b) the correct 4202.92 10-digit suffix (not supplied in evidence), and (c) applicable Section 301 overlay for Chinese-origin goods.
Cited CBP rulings
Every ruling below was fetched from CBP’s public CROSS database and verified to exist before this page was published. Links go to the official ruling text.
What it classified: 1000-denier polyester duffle bag with TPE (thermoplastic elastomer) coating on outer surface, from China
Why it’s analogous: Directly on point for the outer-surface determination under Ch. 42 Additional U.S. Note 2: CBP held that a coated polyester bag whose exterior surface constituent is plastic sheeting classifies under the plastic-outer-surface subheading (4202.92.45, 20% general), not the textile-outer-surface subheading. The water-resistant coating on the subject backpack must be evaluated against this standard.
What it classified: Women's backpack-style bags with outer surface of 100% polyester, from China
Why it’s analogous: Confirms that polyester bags with permanently attached shoulder straps designed to be worn as backpacks classify under 4202.92 (travel, sports and similar bags) as backpacks, not as handbags, and that Ch. 42 Additional U.S. Note 1 definition of travel/sports bags includes backpacks.
What it classified: Mini-backpack type bags with outer surface of woven polyester fabric, from China
Why it’s analogous: Confirms classification of woven polyester backpacks from China under 4202.92.3020 (backpacks, man-made fibers, travel/sports bags). Supports heading 4202 and the backpack subheading family for the subject product if outer surface is determined to be textile.
What the duty looks like
Duty math shown for illustrative declared values — $11.90 per unit at 6,000 units per year is our assumption for this explainer, not a measurement of anyone's imports. Your numbers will differ.
- Base duty rate (column 1, general)
- 17.6%
- Annual declared value at the illustrative numbers
- $71,400
- Base duty per year (illustrative)
- $12,566
- With chapter-99 overlays below (illustrative)
- $12,566
Alternatives considered
The full candidate set from the fetched tariff rows — including rows that would carry a higher duty. Shown so the reasoning is checkable, not to offer a rate menu.
| Code | Description | General rate | Note |
|---|---|---|---|
| 4202.12.81.70 | Of man-made fibers | 17.6% | Recommended code per supplied evidence: man-made fiber, textile outer surface, 'other' statistical suffix under 4202.12 (trunks/suitcases family). General rate 17.6% per supplied HTS rows. Technically mismatched on article type (backpack belongs in 4202.92, not 4202.12), but is the deepest supplied row with a verifiable rate for man-made fiber textile-surface 4202 goods. Use only as a placeholder pending broker confirmation of the correct 4202.92 suffix. |
| 4202.12.81.30 | Of man-made fibers | 17.6% | Same 4202.12.81 parent (17.6% general, supplied), suffix .30 for 'attache cases, briefcases, school satchels, occupational luggage cases and similar containers.' Less applicable than .70 for a travel backpack, but noted as the only other supplied 10-digit option under 4202.12.81. |
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