Revocation of NY D85922; The tariff classification of a combination insulated food or beverage bag/stadium seat cushion from Thailand.

HQ 965893 June 25, 2003 CLA-2 RR:CR:TE 965893 ASM CATEGORY: Classification TARIFF NO.: 4202.92.1000 Ms. Linnea Bucher Carmichael International Service 533 Glendale Boulevard Los Angeles, California 90026-5097 RE: Revocation of NY D85922; The tariff classification of a combination insulated food or beverage bag/stadium seat cushion from Thailand. Dear Ms. Bucher: This is in reference to New York Ruling Letter (NY) D85922, issued to you on January 6, 1999. We have reviewed this ruling and determined that the classification provided for this merchandise is incorrect. This ruling revokes NY D85922 by providing the correct classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for an article which combines an insulated food or beverage bag and a stadium seat cushion. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by section 623 of Title VI, (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057 (1993), a notice of proposed revocation was published on April 16, 2003, in the Customs Bulletin, Volume 37, Number 16, proposing to revoke NY D85922, dated January 6, 1999, and to revoke the tariff treatment pertaining to the tariff classification of an insulated food or beverage bag/stadium seat cushion. No comments were received. FACTS: The subject goods are described as a combination utility pack/cooler bag and stadium seat cushion with an outer shell made from plastic coated woven nylon. According to the description contained in NY D85922, the item folds in the middle and possesses two handles and a detachable shoulder strap secured with plastic buckles used for carrying purposes. When folded, the utility side features two “Velcro”™ closing pockets, a zippered pocket and a mesh pocket for a 1 liter - 2 - drink bottle. There are pockets on each side of the gusset, one with pen loops and the other with an elasticized umbrella pocket. The utility side has a zippered main compartment that is insulated and lined with vinyl. The cushion side is comprised of a solid piece of foam and is inserted into the cover through a zippered opening. The blue stadium seat cushion measures approximately 13.5 inches x 15.5 inches when folded. In NY D85922, Customs found that the subject goods were classified within subheading 9404.90.2000, HTSUSA, which provides for “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Pillows, cushions and similar furnishings: Other.” ISSUE: What is the proper classification for the merchandise? LAW AND ANALYSIS: Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRI may then be applied. The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). In Headquarters Ruling Letter (HQ) 962297, dated April 5, 2002, an article identified as the “Adventure Pack” is described as a portable, soft-sided, insulated cooler bag, with a detachable stadium seat cushion. In HQ 962297, Customs determined that the “Adventure Pack” qualified as a composite good and applied a GRI 3(b) analysis. Thus, it was finally determined that the essential character of the merchandise was afforded by the insulated cooler bag and that the article was properly classified in subheading 4202.92.1000, HTSUSA, which provides for “…Insulated food or beverage bags: Other.” As we noted in HQ 962297, pursuant to Presidential Proclamation 7515 of December 18, 2001, effective January 10, 2002, the term “insulated food or beverage bags” is now included in the text of heading 4202, HTSUSA. - 3 - In NY D85922 the subject article was also described as a combination cooler bag and stadium seat cushion with an outer shell made from plastic coated woven nylon. However, Customs erroneously classified the article pursuant to the pillow cushion or similar furnishing within subheading 9404.90.2000, HTSUSA. Thus, the basis for the revocation of NY D85922 is that HQ 962297 has set forth legal analysis which characterizes a substantially similar article as a “composite good” pursuant to a GRI 3(b) analysis and finally determined that the essential character of the article was represented by the insulated food or beverage bag component not the pillow/cushion component. In view of the foregoing, it is our determination that NY D85922 incorrectly classified the combination cooler bag/stadium seat cushion. The article is a composite good and in applying a GRI 3(b) analysis we find that the essential character of the good is conveyed by the insulated food or beverage bag component which is eo nomine provided for in subheading 4202.92.10, HTSUSA. Finally, we are presuming that the article, which is described as having an outer shell made from plastic coated woven nylon, has an outer surface of plastic. HOLDING: The subject merchandise, identified in NY D85922 as a combination utility pack/cooler bag and stadium seat cushion, is correctly classified in subheading 4202.92.1000, HTSUSA, which provides for “Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper: Other: With outer surface of sheeting of plastic or of textile materials: Insulated food or beverage bags: Other”. The general column one duty rate is 3.4 percent ad valorem. - 4 - EFFECT ON OTHER RULINGS: NY D85922, dated January 6, 1999, is REVOKED. In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin. Sincerely, Myles B. Harmon, Director Commercial Rulings Division