The tariff classification of combination runner’s vest/hydration unit from Vietnam and China

N324120 February 18, 2022 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6117.80.9540; 3926.90.9985; 9903.88.15 Mr. Ryan Prinzing Drankful, LLC 4513 Illinois Ave Nashville, Tennessee 37209 RE: The tariff classification of combination runner’s vest/hydration unit from Vietnam and China Dear Mr. Prinzing In your letter dated February 1, 2022, you requested a tariff classification ruling. The samples will be returned as requested. The submitted sample, Style Drankful Adventure Pack- runner’s vest, is a vest-like accessory of wearing apparel worn on the upper body. The item is made in Vietnam. The body of the vest is composed of 100% nylon knit fabric. It features two front buckle closures, two pouch pockets on each front panel and adjustable side straps. The back contains two reflective strips for increased visibility and two rear compartments constructed from 100% nylon woven fabric. The essential character is imparted by the knit fabric. The submitted sample, Style Drankful Adventure Pack- hydration unit, is a soft plastic water reservoir or bladder with blaster valve made in China. The reservoir is secured in one of the pouch pockets on the back panel. The hydration unit is imported separately from the vest. The applicable subheading for Style Drankful Adventure Pack- runner’s vest will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories, knitted ort crocheted…Other accessories: Other: Other, Of man-made fibers: Other.” The duty rate will be 14.6% ad valorem. As the hydration bladder would be considered an article of plastic, and as it is not more specifically provided for elsewhere, the applicable subheading for Style Drankful Adventure Pack- hydration unit will be 3926.90.9985, HTSUS, which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other.” The rate of duty is 5.3 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9985, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3926.90.9985, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Rosemarie Hayward via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division