The tariff classification of energy drink flasks with holders from China

N232856 September 14, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Charlie Duran Logfret Inc. 540 E. Alondra Blvd. Gardena, CA 90248 RE: The tariff classification of energy drink flasks with holders from China Dear Mr. Duran: In your letter dated August 28, 2012, on behalf of Salomon S.A.S., you requested a tariff classification ruling. The product, identified as Hydro Sense style no. SBSS1300024, includes a flexible flask and a pair of holders for the flask. A sample was provided previously and was returned to you. The flask has a capacity of 8 fluid ounces or 237 ml and is designed to hold an energy drink or gel. The body of the flask is soft plastic so that it can be squeezed to release the contents. The top of the flask has a bite valve to allow for easy dispensing of the contents. The sample includes a pair of holders for the flasks, designed to wrap around the palm. One holder fits onto the right hand and the other fits onto the left hand. The holders do not cover the fingers and only partially cover the palms. They provide no protection against cold or rain. The holders are made of stretch knit fabric and include tabs and elastic straps to securely attach the drink flasks. The product is designed to provide easy access to hydration or nutrition during trail runs or sports activities. You suggest classification in subheading 3923.30.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods…carboys, bottles, flasks and similar articles. However, Customs Headquarters has repeatedly ruled that the articles of heading 3923 are those that are used in the conveyance or packing of bulk goods and commercial goods, not items in the possession of the consumer. See HQ Ruling Letter 960811, dated February 3, 1999 and HQ Ruling Letter 967002, dated February 18, 2005. The flasks that are the subject of this request are sold empty to be filled and refilled by the consumer with the consumer’s own drink products. Therefore, they are not classifiable in heading 3923. The applicable subheading for Hydro Sense style no. SBSS1300024, consisting of a drink flask and a pair of accessory holders, will be 3926.90.9980, 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, Thomas J. Russo Director National Commodity Specialist Division