N097122 N0 Ruling Active

The tariff classification of a beverage backpack from China

Issued March 18, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

It is a beverage dispenser molded from food grade plastics in the form of a small oxygen tank or water pump such as those worn by a firefighter. The canteen-like beverage holder has attached nylon straps so that it may be worn on the back. There is a threaded screw cap at the top for filling. A 40 inch plastic tube protruding from an opening at the bottom of the holder is fitted at the end with a spigot for dispensing the beverage.

CBP rationale

The applicable subheading for the beverage backpack will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

N097122 March 18, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a beverage backpack from China Dear Ms. Tsiavos: In your letter dated March 8, 2010, you requested a tariff classification ruling. The sample submitted with your request is identified as a fireman beverage backpack, item 94014. It is a beverage dispenser molded from food grade plastics in the form of a small oxygen tank or water pump such as those worn by a firefighter. The canteen-like beverage holder has attached nylon straps so that it may be worn on the back. There is a threaded screw cap at the top for filling. A 40 inch plastic tube protruding from an opening at the bottom of the holder is fitted at the end with a spigot for dispensing the beverage. The applicable subheading for the beverage backpack will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 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 ruling, contact National Import Specialist Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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