D81224 D8 Ruling Active

The tariff classification of a plastic insulated lunch bag from Taiwan.

Issued September 4, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.5000

Headings: 3924

Product description

You have submitted a sample identified as "Disney's Mulan" lunch bag. It is an oval insulated bag that may be used for carrying lunch. The two large oval sides, one with a picture of Mulan, are made entirely of plastic with no textile. Between the oval sides is a 4" wide gusset with a zipper. The handles are also attached to two gusset. The gusset is composed of plastic coated with textile. The insulation is composed of foam. The zippers are made of nylon. This lunch bag has an adjustable webbed shoulder strap and a webbed hand carry handle. The sample is returned as you requested.

Full text

NY D81224 September 4, 1998 CLA-2-39:RR:NC:SP:222 D81224 CATEGORY: Classification TARIFF NO.: 3924.10.5000 Ms. Lauren E. Hong The Disney Store, Inc. 101 North Brand Blvd., Suite 1000 Glendale, CA 91203-2671 RE: The tariff classification of a plastic insulated lunch bag from Taiwan. Dear Ms. Hong: In your letter dated August 5, 1998, received in this office on August 12, 1998, you requested a tariff classification ruling. You have submitted a sample identified as "Disney's Mulan" lunch bag. It is an oval insulated bag that may be used for carrying lunch. The two large oval sides, one with a picture of Mulan, are made entirely of plastic with no textile. Between the oval sides is a 4" wide gusset with a zipper. The handles are also attached to two gusset. The gusset is composed of plastic coated with textile. The insulation is composed of foam. The zippers are made of nylon. This lunch bag has an adjustable webbed shoulder strap and a webbed hand carry handle. The sample is returned as you requested. The applicable subheading for the insulated lunch bag will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, 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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