Back items are things like backpacks, capes or back braces (which can hold an additional upgrade). They can go in an equipment slot in the hero panel. Engineers get a backpack starting out while others pick up backpacks as quest items in their storyline quests. Some back items can be made by a Guild Armorer that display the guild emblem. Details and links about various back items are here.
http://wiki.guildwars2.com/wiki/Back_item
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