CLA-2-42:S:N:N3G:341 863684

Ms. Judith L. Haggin
Geo. S. Bush & Co., Inc.
P.O. Box 8829
Portland, OR 97208

RE: The tariff classification of an insulated carry bag from China.

Dear Ms. Haggin:

In your letter dated May 10, 1991, on behalf of Pacific Rim Ventures, Inc., you requested a tariff classification ruling. The submitted sample is an insulated carry bag designed with a detachable shoulder strap to be carried on the shoulder as well as affixed to a golf cart. It is constructed with an outer surface of vinyl. The interior is insulated and designed to contain six cans of beverage. The item measures approximately 5 3/4 inches in width and 17 1/2 inches in length. Your reference to ruling #085323 and #082788 noted. However, unlike the molded plastic coolers, the instant item is a soft-sided carrying bag.

The applicable subheading for the carry bag of plastics will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of plastic sheeting, other. The duty rate will be 20 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York
Seaport