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NY J82413




April 23, 2003

CLA-2-39:RR:NC:SP:221 J82413

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880

Ms. Heather Skidmore
Wild Planet Toys
98 Battery Street, Suite 300
San Francisco, CA 94111

RE: The tariff classification of the “Expedition Backpack” (Item #11315) from China.

Dear Ms. Skidmore:

In your letter dated March 20, 2003, you requested a tariff classification ruling.

The sample provided with your letter is identified as the “Expedition Backpack,” item 11315. The product consists of a backpack-like carrier specially shaped and fitted to contain a hydration system. The carrier portion is made up essentially of nylon textile fabric. The front has hard plastic trim and bungee cord lacing.

The hydration system includes a water bottle that has a tube assembly with a bite valve at one end through which a person can drink water or other fluids. The carrier is not insulated and is not primarily used to maintain temperature of any liquid it may hold. The carrier and the plastic bottle assembly form a composite commonly and commercially known as a “Hydration System.” Although the carrier component bears some similarity to a backpack, it is not a full functioning backpack and is not classifiable as such. The design, features and use of the Hydration System are principally related to hydration.

The product incorporates inside pockets containing a flashlight, compass and magnifying glass. These articles are packaged for retail sale. They all contribute to hiking and they are classified together as a set. The plastic water bottle imparts the essential character of the set.

You suggest classification as a toy. The catalog literature advertises that the product is “perfect for school, home, camp, sleepovers – anywhere!” The expedition set is not designed for role-playing or amusement but serves a very functional need. The addition of a working flashlight, compass and magnifying glass does not turn this functional product into a toy set. The applicable subheading for the Expedition Backpack set 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,

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