CLA-2 CO:R:C:T 088275 KWM
Mr. William M. Stringfield
William M. Stringfield Co.
249 E. Ocean Boulevard
Suite 1008
Long Beach, California 90802
RE: Flask canteen; neoprene canteen; neoprene rubber; made up
textile articles.
Dear Mr. Stringfield:
This will acknowledge receipt of your request for a
binding classification ruling dated October 23, 1990. Your
correspondence and a sample of the merchandise were forwarded
to this office for a response.
FACTS:
The merchandise at issue is referred to as a "flask
canteen." It is similar in shape and function to a wineskin,
except that it is made from "neoprene rubber" and plastics.
The merchandise consists of a polyvinyl chloride (PVC) liner
which holds liquid, around which is a layer of neoprene rubber
for insulation. The "neoprene" is actually a composite
material of neoprene rubber and textile material, the
composite being referred to in the whole as "neoprene rubber."
The mouth and cap of the flask are made of plastics material.
Your letter did not provide a weight or value breakdown for
the component materials used, nor did it indicate any
technical specifications with regard to the neoprene.
However, based on previous experience with substantially
similar articles and materials, we can provide the following
classification ruling.
ISSUE:
What is the tariff classification of this product?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA) is made in accordance
with the General Rules of Interpretation (GRI's). The
systematic detail of the harmonized system is such that
virtually all goods are classified by application of GRI 1,
that is, according to the terms of the headings of the tariff
schedule and any relevant Section or Chapter Notes. In the
event that the goods cannot be classified solely on the basis
of GRI 1, and if the headings and legal notes do not otherwise
require, the remaining GRI's may be applied, taken in order.
First, we have considered subheading 6306.99.0000,
HTSUSA, which provides for camping goods. The instant item is
not considered "camping goods" because it may be used in many
circumstances other than camping; it is not of the type used
principally for camping.
Having found no other heading which provides for the
goods by applying GRI 1, we consider the flask to be a
composite goods, consisting of neoprene rubber, PVC plastics,
and the nylon webbing which makes up the strap. GRI 3(b)
provides that goods consisting of more than one material are
classifiable as if they consisted of the material which
imparts their essential character. In this case, the neoprene
rubber constitutes the bulk of the item's weight and gives the
body of the bag both form and substance. While the PVC
plastic liner actually holds the liquids the article is
designed to contain, it is our opinion that it is negligible
in terms of both weight and cost. Furthermore, the neoprene
outer shell protects and provides a casing for the liner. It
is Customs' position that the neoprene portion of the flask
constitutes the article's essential character.
The neoprene material used here is a combination of
rubber and textile material. The inner 'core' of the material
is rubber to which textile has been adhered on both sides,
forming a 'sandwich' of textile and rubber. The
classification of such a textile/rubber combination is
governed by several notes to the HTSUSA. Those pertinent to
this issue provide that a material such as this may considered
a textile material if it is:
(1) Textile fabric impregnated, coated, covered or
laminated with rubber:
(a) Weighing not more than 1,500 g/m2; or,
(b) Weighing more than 1,500 g/m2 and
containing more than 50 percent by weight
of textile material;
(2) Plates, sheets or strip, of cellular rubber,
combined with textile fabric, where the textile
fabric is more than mere reinforcement.
(Legal Notes 4(a) & (d) to Chapter 59, HTSUSA). The neoprene
fabric used here is classifiable as a textile under the
HTSUSA. Regardless of whether it weighs in excess of 1,500
g/m2, we believe that the textile comprises over 50 percent of
the weight. In addition, the textile fabric is used here for
more than reinforcing. The textiles provide protection
against tears and punctures and provide a more aesthetically
pleasing appearance. It may provide a barrier for the
retention of water in the cellular rubber core to aid in
insulation. And, in the many instances in which neoprene
rubber is used for articles of clothing, the textiles aid in
putting on and removing the tightly fitting garment.
Having determined that the neoprene is considered a
textile for classification purposes, we have considered
subheading 6307.90.9590, HTSUSA, which provides for other made
up textile articles. The Explanatory Notes to heading 6307,
HTSUSA, indicate that the heading is intended to cover those
articles not provided for more specifically elsewhere. Since
we find no other heading which more specifically provides for
this merchandise, it is classified here.
HOLDING:
The flask canteen, a composite good made from a PVC
plastic liner, plastic cap and neoprene rubber exterior, is
classified in subheading 6307.90.9590, HTSUSA, as an other
made up textile article. The rate of duty applicable to this
classification is 7 percent ad valorem. There is no textile
visa category associated with this classification.
Sincerely,
John A. Durant
Director
Commercial Rulings Division