The tariff classification of backpack fitted for a feeding tube

N012277 June 27, 2007 CLA-2-42:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.3020 Kevin Ekstrand Laufer Group International 1446 Taney Street North Kansas City, MO 64116 RE: The tariff classification of backpack fitted for a feeding tube Dear Mr. Ekstrand: In your letter dated May 31, 2007, you requested a classification ruling on behalf of your client M-C Industries, Inc. Your sample will be returned as requested. The sample submitted is identified as backpack for use with a Tyco Kendall Kangaroo ePump Enteral Feeding Pump. A style number has not been provided. The backpack is constructed with an outer surface of man-made textile material. The backpack is designed for use by people that require continuous tube feedings. It is also designed to hold an enteral feeding pump, food supply, battery and tubing. The back panel of the backpack has two holes at the top and bottom which allow the feeding tube to connect from the pump to the individual. The interior of the backpack has one main storage compartment. The exterior has a zippered double pocket and mesh pockets on each side. It measures approximately 9.25” (W) x 15” (H) x 4” (D). The applicable subheading for the backpack will be 4202.92.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sport and similar bags, backpacks, of man-made textile materials. The duty rate will be 17.6%. Since the backpack would be used by someone who is not bedridden, we consider it relatively unlikely that it would be used by someone who has an acute or transient disability for the purposes of US Note 4-b-i to Subchapter 17, Chapter 98, HTSUS. The Kangaroo E-pump the backpack carries does not treat the cause of the inability to eat via the mouth, but just provides nutrition for a given period so it is not therapeutic for the purposes of US Note 4-b-iii to Subchapter 17, Chapter 98, HTSUS. On that basis, we agree that a secondary classification will apply for these items in HTSUS 9817.00.96, as parts or accessories specially designed or adapted for use in articles specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped, free of duty and user fees (if any), if all applicable entry requirements are met including the filing with the Customs port of entry of the U.S. Department of Commerce form ITA-362P. 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 classification in 9817.00.96 of this item, contact National Import Specialist J. Sheridan at 646-733-3012. If you have any other questions regarding the ruling, contact National Import Specialist Vikki Lazaro at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division