CLA-2-61:OT:RR:NC:N3:348
Mr. Mihai Stroe
Amer Sports
110-2220 Dollarton Hwy
North Vancouver, BC
V7H 3B2, Canada
RE: The tariff classification of a combination runner’s vest/hydration unit from Vietnam
Dear Mr. Stroe:
In your letter dated August 21, 2018 you requested a tariff classification ruling. The samples will be returned under separate cover.
Model C5249 with article # 401545, AGILE, consists of a combination a runner’s vest and hydration unit. The runner’s vest is composed of 100% polyester knit fabric and features two front buckle closures, two elastizied pouch pockets on each front panel, adjustable hip straps, two reflective strips on back for increased visibility, and a rear compartment. The hydration unit consists of two soft plastic water reservoirs with blaster valves. Each reservoir is secured in one of the pouch pockets on the front panel.
In your letter, you suggest classification under subheading 4202.92.3131 Harmonized Tariff Schedule of the United States (HTSUS), which provides for backpacks. 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 some pockets on the front panels, it is not akin to the suitcases and backpacks of Heading 4202 and, thus, in not classified in Heading 4202.
The item is described in heading 3926, the hydration unit component, and heading 6117, the runner’s vest component. The hydration unit is an important component of the item as is the runner’s vest. Neither component imparts the essential character of Model C5249 with article # 401545, AGILE, which will be classified in accordance with General Rule of Interpretation (GRI) 3 (c) under the heading that occurs last in numerical order in the HTS.
The applicable subheading for Model C5249 with article # 401545, AGILE will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories, knitted ort crocheted…Other accessories: Other: Other, Of man-made fibers: Other.” 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.
The classification of sports gloves, which is also the subject of your request, involves an issue currently under review at Headquarters. This office is precluded from ruling on an issue which is the subject of a current or completed Customs and Border transaction. In light of the prohibition set out in 19 C.F.R. Part 177, and as the instant classifications are closely related to the issue pending at Headquarters, we are unable to issue a tariff classification ruling to you with respect to model numbers C5779 and C7642.
Accordingly, the request for a ruling on these model numbers is hereby administratively closed.
When the issue before Headquarters has been completed, you may resubmit your request for a prospective ruling. If you decide to resubmit your request, please include all materials that we have returned to you and mail your request to Director, National Commodity Specialist Division, Customs and Border Protection, 201 Varick Street, Suite 501, New York, NY 10014, Attn: Binding Ruling Request.
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