CamelBak imported back-mounted packs used for outdoor activities and designed to deliver "hands-free" water on-the-go. Each of the subject articles is a textile bag with padded shoulder straps and an insulated polyurethane reservoir, flexible tubing, a bite valve and a cargo compartment designed to hold food, clothing, and supplies. Each reservoir would hold 35 to 100 ounces of liquid, and each cargo compartment would hold 300 to 1,680 cubic inches, depending on the style of pack. U.S. Customs entered the articles under heading 4202 covering "backpacks" and subheading and item 4202.92.30 for "travel, sports and similar bags" at a rate of duty of 17.8 percent. CamelBak argued that the articles were "insulated food or beverage bags" under subheading 4202.92 dutiable at a rate of 7 percent. How should the court rule in the resulting lawsuit?