CLA-2-42:OT:RR:NC:N4:441
Kylie Coziahr
Academy Sports + Outdoors
1800 North Mason Road
Katy, TX 77449
RE: The tariff classification of a hydration pack from China
Dear Ms. Coziahr:
In your letter dated October 9, 2023, you requested a tariff classification ruling. You have submitted a sample, which will be returned to you under separate cover.
The article at issue is a hydration pack constructed with an outer surface of man-made textile material. It is similar in design to a backpack and includes two straps that can be worn over the shoulders and on the back. The hydration pack features one main compartment and a top zippered closure. The exterior features a zippered pocket and a slide pocket. The interior of the pack has a plastic bladder with a drink tube and a plastic bite on/off valve. This configuration gives the user hands-free access to the beverage. The pack and bladder are sold as a single unit. The article measures approximately 20” (L) x 9” (W) x 5” (D).
In your submission, you inquired as to whether or not the C0 DWR spray coating that is applied to the sample would affect the classification. We have visually examined the physical sample and have determined that the spray is merely a treatment and does not create a continuous sheet of plastic on the outer surface of the article that is tactile or visual to the naked eye. As such, the outer surface constituent material is the textile material.
The applicable subheading for the hydration pack will be 4202.92.0400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of sheeting of plastic or of textile materials, 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 an attached flexible tubing. The general rate of duty will be 7% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.92.0400, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4202.92.0400, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the notes cited above and the applicable Chapter 99 subheadings. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Vikki Lazaro at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division