CLA-2 CO:R:C:F 088254 SLR
Mr. J.M. Martineau
Valembal Manufacturers
Boite Postale 18
45590 SAINT CYR EN VAL
France
RE: Insulated Shopping Bag
Dear Mr. Martineau:
This is in response to your letter of November 15, 1990,
wherein you requested the proper classification of the
"Sac Isotherme" shopping bag under the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA). A sample was submitted
for our examination.
FACTS:
The sample before us is an insulated shopping bag consisting
of an outer surface of metalized polyester plastic sheeting
material, a thin foam interlining, and a polyvinyl inner lining.
It measures approximately twenty inches by thirteen inches by six
inches, has a sturdy plastic handle, and is similar to a standard
rectangular shopping bag. The bag is designed to transport fresh
or frozen food from the place of purchase to the home.
ISSUE:
What is the proper classification of the above-described
shopping bag under the HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.
-2-
Heading 4202, HTSUSA, provides for, among other articles,
shopping bags wholly or mainly covered with plastic sheeting.
Chapter 42, Legal Note 2(b), however, indicates that heading 4202
does not cover "[b]ags made of sheeting of plastics, whether or
not printed, with handles, not designed for prolonged use
(heading 3923)."
As the shopping bag at issue is of durable construction, it
is designed for prolonged use. Accordingly, it is classifiable
in heading 4202.
Subheading 4202.92, HTSUSA, provides for travel, sports and
similar bags, with an outer surface of plastic sheeting or
textile materials. Chapter 42, Additional U.S. Note 1, indicates
that "the expression 'travel, sports and similar bags' means
goods...of a kind designed for carrying clothing and other
personal effects during travel, including...shopping bags...."
As shopping bags qualify as "similar bags," the bag at issue
is classifiable in subheading 4202.92, HTSUSA.
HOLDING:
The "Sac Isotherme" shopping bag is classifiable in
subheading 4202.92.4500, HTSUSA, which provides for travel,
sports and similar bags, other (than with an outer surface of
textile materials). The applicable rate of duty is 20 percent
ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division