CLA-2-62:OT:RR:NC:N3:348
Ms. Elise Shibles
Sandler, Travis & Rosenberg, P.A.
505 Sansome Street
Suite 1475
San Francisco, CA 94111
RE: The tariff classification of a combination runner’s vest/hydration unit from Philippines, Vietnam and China
Dear Ms. Shibles:
In your letter dated January 3, 2019 you requested a tariff classification ruling, written on behalf of Shock Doctor, Inc. The sample will be returned under separate cover.
The submitted sample, VaporAir 2, consists of a combination of a runner’s vest and hydration unit. The runner’s vest is composed of man-made woven fabric and features two front buckle closures, two elastizied pouch pockets on each front panel, a waist strap, reflective straps and printing on front and back for increased visibility, and a rear compartment. The hydration unit consists of a soft plastic water reservoir with a blaster valve. The reservoir is secured in a rear pouch pocket.
In your letter, you suggest classification under subheading 4202.92.0400, Harmonized Tariff Schedule of the United States (HTSUS), which provides insulated food and 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. You refer to the submitted sample as a backpack. Backpacks are designed to be worn over the shoulders and on the back and have substantial storage capacity. They are designed to provide storage, protection, portability and organization to personal effects during travel. The submitted sample is a vest-like accessory of wearing apparel worn on the upper body. While the item has pockets, it is not akin to the suitcases and backpacks of Heading 4202. Moreover, the classification you have suggested provides for insulated cooler bags, not generic backpacks. The article does not provide insulation to food or beverages.
GRI 2(b) states that if a product is a mixture or combination of materials or substance that are, prima facie, classifiable in two or more headings, then GRI 3 applies. GRI 3 (a) states in part when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.
No one component imparts the essential character for the VaporAir 2, as a result, the item will be classified in accordance with GRI 3(c).
The applicable subheading for VaporAir 2 will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other: Of man-made fibers." The duty rate will be 14.6% ad valorem.
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 on the World Wide Web at https://hts.usitc.gov/current.
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 Rosemarie Hayward via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division