CLA-2-42:RR:NC:TA:341 L85772
Mr. Gordon Rahschulte
UPS Trade Management, Inc.
12380 Morris Road
Alpharetta, GA 30005
RE: The tariff classification of hydration units from Vietnam.
Dear Mr. Rahschulte:
In your letter dated June 17, 2005, on behalf of BlackHawk Products Group, you requested a tariff classification ruling for hydration units.
The samples submitted are identified as style numbers 6700 “HydraStorm Tempest” and 6900 “HydraStrom Torrent Extreme”. The items are hydration units designed to provide hands free access to potable liquids while engaging in physical activities such as biking, running, hiking or climbing. Although the items are worn similar to a backpack, they have no functions as a backpack. The hydration units primarily consist of a plastic reservoir bladder with a plastic drink tube enclosed in a cover of man-made fiber textile material. The items are insulated and do not incorporate any pockets. They measure approximately 17”(H) x 7 ½”(W). Your samples are being returned as requested.
You have suggested classification with the tariff provision HTS 3926.90.9880 that provides, in part, for other articles of plastics, other. Goods classifiable in heading 4202 are excluded from classification in heading 3926 by Chapter 39 exclusion note 2(ij). The instant items are classifiable in heading 4202, therefore they are not classifiable in subheading 3924, HTS.
The applicable subheading for the hydration units will be 4202.92.0400, Harmonized Tariff Schedule of the United States (HTS), which provides for insulated food or beverage bags, with outer surface of textile materials, beverage bags whose interior incorporates only a flexible plastic container of a kind for storing and dispensing potable beverages through attached flexible tubing. The rate of duty will be 7 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 646-733-3041.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division