CLA-2-42:OT:RR:NC:N4 441
Susan Stewart
Betibag, LLC
3100 Carlisle Street, Unit 3110 Dallas, TX 75204
RE: The tariff classification of an insulated cooler bag from China
Dear Ms. Stewart:
In your letter dated December 4, 2024, you requested a tariff classification ruling. You have submitted photographs and descriptive literature for our review.
SKU F5-LI35-67QQ is an insulated cooler bag. In your request, you stated that the outer surface of the bag is constructed of a man-made textile material. You also stated that there is a layer of foam plastic between the lining and the outer layer. The article is designed to provide storage, protection, organization, and portability to snacks or other articles during travel. It is also designed to maintain the temperature of the contents. The article features a zippered closure at the top, one main compartment, and one strap. It measures approximately 7 inches (L) x 3 inches (W) x 4 inches (H). The insulated cooler bag is imported with two freezer sticks. The exterior of the bag features two zippered pockets sized and shaped to contain the freezer sticks.
The insulated cooler bag and freezer sticks are considered composite goods in accordance with General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS). The essential character is imparted by the insulated cooler bag as that is the principal component which predominates in weight and bulk. Moreover, the insulated bag is fully functional with or without the freezer sticks. The freezer sticks are optional components that will be used as needed.
The applicable subheading for the insulated cooler bag will be 4202.92.0807, HTSUS, which provides for insulated food and beverage bags, with outer surface of sheeting of plastic or of textile materials, with outer surface of textile materials, other, of man-made textiles. The general duty rate will be 7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading, 4202.92.0807, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate 9903.88.03 of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., in addition to subheading 4202.92.0807, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Vikki Lazaro at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division