The tariff classification of the "Hydraboa" from China.

NY G88480 April 9, 2001 CLA-2-39:RR:NC:N2:221 G88480 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Mr. Mark Weisbrod The Better Mouse Trap People (B.C.) Ltd. 400 - 698 Seymour Street Vancouver, B.C., Canada V6B 3K6 RE: The tariff classification of the "Hydraboa" from China. Dear Mr. Weisbrod: In your letter dated March 7, 2001, you requested a tariff classification ruling. The product is described as the “Hydraboa” water pressure device. It is designed to be used in conjunction with a water bag that is carried in backpacks by outdoor athletes such as hikers or bicyclists. These water bags incorporate tubes that terminate in a bite valve so that the athlete can drink water during the activity without the use of his hands. The Hydraboa consists of a molded plastic base and a series of elastic straps with plastic buckles. When the water bag is strapped inside the Hydraboa, the pressure of the elastic straps facilitates the dispensing of the water to the athlete. The applicable subheading for the Hydraboa water pressure device will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…other. The general rate of duty will be 5.3 percent ad valorem. 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 Joan Mazzola at 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division