CLA-2-:OT:RR:NC:N4:441
Collin Muldoon
Olivet International
1000 SW Westpark, Suite 8
Bentonville, AR 72712
RE: The tariff classification of a cooler bag from China
Dear Mr. Muldoon:
In your letter dated December 29, 2010, you requested a tariff classification ruling. Your sample is being returned to you.
Item 3081B is an insulated cooler bag constructed with an outer surface of two materials. The front panel and top panel are constructed of polyester textile material that is blue in color. The side panels are of embossed plastic sheeting that is covered with mesh textile material over approximately eighty percent of the surface area. The back panel and bottom are of plastic sheeting material. The essential character is imparted by the polyester textile material.
The cooler bag is designed to provide storage, protection, portability and organization to food and beverages during travel. It is also designed to maintain the temperature of food and beverages. The bag features one pocket on the front panel, a three-sided zipper closure at the top of the bag, one main storage compartment with a plastic lining, a layer of foam plastics between the lining and the body of the bag, an additional padded and insulated pocket on the top panel of the bag, and an adjustable shoulder strap. The bag also has a removable molded plastic liner that adds stability and structure to the bag.
In your request you have suggested classification of your sample under 4202.92.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for insulated food or beverage bags, with outer surface of materials other than textile. However, your sample has an outer surface of man-made textile materials and shall be classified accordingly.
The applicable subheading for the cooler bag will be 4202.92.0807, Harmonized Tariff Schedule of the United States (HTSUS), which provides for insulated food and beverage bags, with outer surface of man-made textile materials, other, of man-made textiles. The rate of duty will be seven percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Vikki Lazaro at (646) 733-3041.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division