CLA-2-42:OT:RR:NC:N4:441
Andrew Ferguson
Osprey Packs
955 W White Drive
Ogden, UT 84404
RE: The tariff classification of insulated packs from Vietnam
Dear Mr. Ferguson:
In your letter dated February 12, 2021 you requested a tariff classification ruling. You have submitted images in lieu of samples.
The two articles at issue, item number 10002932 and item number 10003374, are referred to as the “Raptor Pro and Raptor Pro with Reservoir.” In your submission, you indicated that each article is constructed with an outer surface of man-made textile material. You also stated that the outer surface is not coated with plastic sheeting. Each article is similar in design to a backpack and includes two straps that can be worn over the shoulders and on the back. Each pack features 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. Each article measures approximately 19” (L) x 10.25 (W) x 16” (H). You indicated that the interior cargo capacity is under 1350 cubic.
The only difference between the two items is a 2.5 liter hydraulic reservoir is included with item 10002932. The interior of item 10002932 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. Item number 10003374 lacks the plastic reservoir.
You suggest that because the products are equipped with a back protector, the “Raptor Pro and Raptor Pro with Reservoir” are classifiable under subheading 9506.99.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other “Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games….” We disagree. Although these products may be worn while participating in sport activities, such as cycling, snowboarding and skiing, we find that these products are not considered to be protective sports equipment similar to the exemplars listed in the Explanatory Notes for heading 9506. Furthermore, the backpacks are worn passively and do not provide or enhance any physical exercise, sport or activity. Therefore, classification under subheading 9506.99.6080, HTSUS, is not appropriate.
The applicable subheading for item 10002932 will be 4202.92.0400, 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.
The applicable subheading for 10003374 will be 4202.92.0807, HTSUS, which provides for insulated food and beverage bags, with outer surface of sheeting of plastic or of textile materials, with outer surface of textile materials, other, of man-made textiles. The duty rate will be 7 percent 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 Vikki Lazaro at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division