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C83521 C8 Ruling Active

The tariff classification of a plastic carrying bag from China.

Issued February 10, 1998 by U.S. Customs and Border Protection.

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C8 C83521 (February 10, 1998)

Tariff classification

HTS codes: 3924.10.5000

Headings: 3924

Product description

The submitted sample is a plastic cooler bag. It is composed of a 100 percent polyvinyl chloride (pvc) outer shell, a 5 millimeter (mm) polyurethane foam filler in the center layer, with a 5mm opaque white inner layer. The bag has a 1" zipper closure and a polypropylene webbed handle. It also has an inner pouch designed to hold an ice pack. This bag is designed to keep food and beverages cold, especially baby bottles. Your letter of inquiry states that the ice pack will not be imported with the bag.

CBP rationale

The applicable subheading for the cooler bag will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles.

Full text

NY C83521 February 10, 1998 CLA-2-39:RR:NC:SP:222 C83521 CATEGORY: Classification TARIFF NO.: 3924.10.5000 Ms. Mary E. Keller A. W. Fenton Company, Inc. P. O. Box 75029 Cincinnati, OH 45275-0029 RE: The tariff classification of a plastic carrying bag from China. Dear Ms. Keller: In your letter dated January 7, 1998, on behalf of your client Yue Wing Cheong Manufacturing Ltd., you requested a tariff classification ruling. The submitted sample is a plastic cooler bag. It is composed of a 100 percent polyvinyl chloride (pvc) outer shell, a 5 millimeter (mm) polyurethane foam filler in the center layer, with a 5mm opaque white inner layer. The bag has a 1" zipper closure and a polypropylene webbed handle. It also has an inner pouch designed to hold an ice pack. This bag is designed to keep food and beverages cold, especially baby bottles. Your letter of inquiry states that the ice pack will not be imported with the bag. The applicable subheading for the cooler bag will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles...of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 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 Alice Masterson at 212-466-5892. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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