CLA-2-42:RR:NC:WA:341 A84182
Mr. Steven B. Zisser
Stein, Shostak, Shostak & O'Hara
515 South Figueroa Street
Los Angeles, Ca. 90071-3329
RE: The tariff classification of an insulated carrier with liquid Reservoir from Mexico
Dear MR. Zisser:
In your letter dated May 28, 1996, you requested a classification ruling. Your request is on behalf of FastTrack Systems, Inc.
A sample of an article identified as the " CamelBak ThermoBak" hydration system. It consists of a composite of an insulated carrying bag which is designed to be worn on the back and a bladder type liquid reservoir.
The carrying bag has an outer surface of man-made textile materials covering a neoprene rubber insulating inner lining.
It is designed to be worn on the back by means of padded, adjustable straps. It is sized and shaped similar to a sheath.
The bladder, or liquid reservoir, is designed to be removable and replaceable. It is manufactured of polyvinyl chloride (pvc) plastics and is designed to permit the user to drink from it without the use of hands. The bladder is a more sophisticated variation of a sport drink bottle and is of a kind classified within chapter 39, Harmonized Tariff System of the United States, Annotated (HTSUSA).
The insulated carrying bag is of a kind similar to those of Heading 4202, HTSUSA. It is specially designed to provide the organization, storage, protection and portability necessary for the bladder insert and imparts the essential character to the whole.
The applicable subheading for the " CamelBak, ThermoBak " will be 4202.92.9025, Harmonized Tariff Schedule of the United States (HTS), which provides, in part, for other containers, other, with outer surface of textile materials, of man-made fibers. The duty rate will be 19.5 percent ad valorem.
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 Kevin Gorman at 212-466-5893.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division