Camelbak Prods, LLC v. United States

June 16, 2011 by Justia

The imported back-mounted packs, used for outdoor activities and athletics, allow the user to drink without interrupting activity. U.S. Customs and Border Protection liquidated and classified the merchandise under subheading 4202.92.30, HTSUS, as "Trunks, . . . traveling bags, insulated food or beverage bags, . . . knapsacks and backpacks, . . . sports bags . . . and similar containers . . . of textile materials: . . . With outer surface of sheeting of plastic or of textile materials: . . . travel, sports and similar bags" at a rate of duty of 17.8%. The company argued that the insulated beverage bag established essential character and that the items were properly classified as either "insulated food and beverage bags . . . whose interior incorporates only a flexible plastic container of a kind for storing and dispensing potable beverages through attached flexible tubing" (4202.92.04) or "insulated food and beverage bags . . . other" (4202.92.08), dutiable at 7%. The Court of International Trade affirmed. The Federal Circuit reversed and remanded. The item is a composite product that includes features substantially in excess of those within the common meaning of "backpack." The essential character of the item is a disputed question of fact. View "Camelbak Prods, LLC v. United States" on Justia Law