The tariff classification of a portable hydration system from China.

NY J82482 April 23, 2003 CLA-2-39:RR:NC:SP:221 J82482 CATEGORY: Classification TARIFF NO. 3926.90.9880 Mr. Tim Parsons Parsons Trading 97 Bahama Reef Novato, CA 94949 RE: The tariff classification of a portable hydration system from China. Dear Mr. Parsons: In your letter dated March 12, 2003, you requested a classification ruling. You have submitted a sample identified as the “Air Scoop” that is sold under the Hydrapak label, which is owned by Hydrapac, Inc. The primary purpose of the hydration system is to store and provide liquid nourishment to a user engaging in physical activity. It consists of a backpack-like carrier specially shaped and fitted to contain a hydration system. The carrier is wholly made up of man-made textile materials. The front consists of alternating panels of non-backed woven fabric and fabric covered neoprene rubber. The interior compartment is almost wholly filled with the hydration system and has one small mesh pocket suitable to hold a Powerbar. The hydration system includes a water bottle that is fitted with a drink tube and valve. The carrier is not primarily used to maintain the temperature of any liquid it may hold. The carrier and the plastic bladder system form a composite commonly and commercially known as a “Hydration System”. The bladder is made up of noncellular plastic heat sealed together and fitted with a plastic elbow joined at the bottom end. A plastic tube extends to the exterior surface of the hydration system directed towards the user’s mouth for quick and easy access of liquid through a plastic valve mouth piece. The plastic bladder imparts the essential character of this hydration system. Although the carrier component bears some similarity to a backpack, it is not a full functioning backpack and is not classified as such. The design, features and use of the hydration system are principally related to hydration. The “Air Scoop” hydration system is not of a kind classified in heading 4202. The sample is returned as you requested. The applicable subheading for the “Air Scoop” hydration system with the inner plastic bladder will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The 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 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division