The subject merchandise is identified as Pot de Miel - “Toddler Backpack,” “Kids Backpack,” “Two –Way Lunch Bag” and “Side Cross Bag”.

The bags are soft sided bags that are constructed of man-made textile fibers with an exterior surface of sheeting of plastic (PU coated). The bags
are designed to provide storage, protection, organization and portability to personal effects during travel. They are available in six styles; elephant,
whale, hedgehog, fox, bear and bird. 

Toddler Backpack has two adjustable shoulder straps that enable the user to wear it on his or her back. It features a carrying handle, a top zipper
closure, one zippered front pocket and one open side pocket. It has a nylon lining and one interior open wall pocket. It measures approximately 8” (w) x 10” (h) x 3.3 (d).

Subheading HS: 4202.92

Kids Backpack has two adjustable shoulder straps that enable the user to
wear it on his or her back. It features a carrying handle, a top zipper
closure, one zippered front pocket and a nylon lining. It measures
approximately 11” (w) x 12” (h) x 4” (d).

Subheading HS: 4202.92

Two-Way Lunch Bag is an insulated lunch bag principally used as a carrying bag to maintain the temperature of food and beverages during travel.
It has a middle layer which consists of foam plastic that provides insulation and cushioning to the bag. The interior lining is water resistant. The top of
the bag has a carrying handle and secures by means of a textile zippered closure on three sides. The exterior features one zippered pocket. The interior
features one zippered mesh compartment, an open mesh pocket under the zippered flap and two elastic loops on each side wall. It has an adjustable shoulder strap
which attaches to metal hardware at the rear exterior or sides of the bag which enables the user to wear as a shoulder bag or backpack. It measures approximately 9” (w) x 9” x 3.5” (d). 

Subheading HS: 4202.92

Side Cross Bag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The bag features one
front exterior pocket and an open interior compartment with one wall pocket. It has a nylon lining and measures approximately 9” (w) x 7” (h) x 2.5” (d).

Subheading HS: 4202.22

Source: https://rulings.cbp.gov/index.asp, April, 4, 2017 (N284217)