CLA-2-42:OT:RR:NC:N4:441
Erik Hamerschlag
Osprey Packs, Inc.
115 Progress Circle
Cortez, CO 81321
RE: The tariff classification of hydration packs and a backpack from Vietnam
Dear Mr. Hamerschlag:
In your letter dated September 15, 2015, you requested a tariff classification ruling. You have submitted five samples, which are being returned to you.
The four styles referred to as Zealot 15, Skarab 18, Skarab 24, and Syncro 15 are hydration packs constructed with an outer surface of man-made textile material. Each is similar in design to a backpack and includes two straps that can be worn over the shoulders and on the back. They each feature a textile-lined interior compartment with a zippered closure, various exterior pockets, and a set of additional straps that wrap around the user’s body for extra support. The interior of each pack has a plastic bladder with a drink tube and a plastic on/off bite valve. This configuration gives the users hands-free access to beverages. The pack and bladder are sold as a single unit. You indicate in your letter that the interior storage capacity of these styles (beyond that used by the hydration component when full) is under 1350 cubic inches.
The applicable subheading for styles Zealot 15, Skarab 18, Skarab 24, and Syncro 15 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 rate of duty will be 7% ad valorem.
Style Skarab 32 is similar to the description above. However, the additional storage capacity of style Skarab 32 exceeds 1350 cubic inches at 1525 cubic inches. Thus, it is not eligible for classification under subheading 4202.92.0400, HTSUS.
The applicable subheading for style Skarab 32 will be 4202.92.3020, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile materials, other, of man-made fibers, backpacks. The rate of duty will be 17.6% 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Vikki Lazaro at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division