Florence Import Company is importing backpacks into the United States. The backpacks are constructed with a man-made textile base. The textile is coated on the outer surface of the finished article with a continuous sheet of polyvinyl chloride (PVC). The PVC is embossed to simulate leather. What is the correct CLASSIFICATION of the backpacks?
A. 4202.22.1500
B. 4202.91.9030
C. 4202.92.3120
D. 4202.92.4500
E. 4205.00.1000
[bg_collapse view=”button-green” color=”#4a4949″ icon=”arrow” expand_text=”Show Answer and Citation” collapse_text=”Hide Answer and Citation” ]
The Answer is: D
Citation: HTSUS 4202.92.4500, Chapter Note 1 of Chapter 42, Additional
US Note 1 of Chapter 42, Additional US Note 2 to Chapter 42
[/bg_collapse]