CLA-2-39:RR:NC:TP:221 A87296

Mr. James W. Lawless
C.H. Powell Company
1 Intercontinental Way
Peabody, MA 01960

RE: The tariff classification of bags from Denmark.

Dear Mr. Lawless:

In your letter dated August 29, 1996, on behalf of Exim Trading, Inc., you requested a tariff classification ruling.

The two bags labeled as item 1 are described as "thermo- bags" or "multi-bags." These bags are intended for use as carriers for frozen or refrigerated groceries, such as ice cream, milk or chilled beverages, or warm products such as roasted chickens. The larger bag is a shopping bag measuring approximately 18 1/4 inches square with no gusset. It closes by means of a molded plastic snap strip with handles. The smaller bag is a merchandise bag measuring approximately 17 inches by 6 inches. This bag has no handles, and is designed to hold a bottle. Both the shopping bag and merchandise bag are composed of two layers of polyethylene sheeting and have heat sealed seams. The outer layer of the shopping bag is clear, while the outer layer of the bottle bag is transparent. The inner layer of each bag is composed of a thicker silver colored polyethylene sheeting. The reflectivity of the silver colored interior helps retain the heat or coolness of the product packed inside. The bags are flimsily constructed and not designed for prolonged use.

The bag labeled as item 2 is described as the "maxi carrier," or "thermo-bag with wooden dowel handle." This bag is composed of three layers. The outermost layer is composed of polyethylene sheeting. The innermost layer is composed of polyethylene sheeting on which a layer of aluminum particles has been vapor deposited. This coating helps retain the heat or coolness of the product packed inside. In addition, there is a middle insulating layer made of closed cell foam plastics. The handle is a wooden dowel covered with plastic sheeting. The bag closes by means of a flap with snap. This bag is of more substantial construction, and is considered to be a shopping bag suitable for prolonged use.

The product labeled as item 3 is called a thermo starter or battery insulator. It is an insulated cover designed to fit onto the battery in a car. The insulator helps protect the battery from cold temperatures, making it easier to start the vehicle in cold weather. The cover is said to be made of two layers of metallic polypropylene film with an insulated stuffing made of nonwoven polyester fibers. It has sewn seams, contrasting color piping, and 4 velcro tabs with which it can be secured inside the engine.

The applicable subheading for the non-insulated shopping bag and merchandise bag identified as item 1, which are made of a two layer construction without insulation, will be 3923.21.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics...sacks and bags, of polymers of ethylene, other. The rate of duty will be 3 percent ad valorem.

The applicable subheading for the insulated shopping bag identified as item 2, which is made of a three layer construction including foam insulation, will be 4202.92.4500, HTS, which provides for travel, sport and similar bags, with outer surface of sheeting of plastics. The rate of duty will be 20 percent ad valorem. The applicable subheading for the insulated car battery cover will be 8708.99.8080, HTS, which provides for parts and accessories of the motor vehicles of headings 8701 to 8705, other, other. The rate of duty will be 2.9 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 212-466-5580.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division