D86823 D8 Ruling Active

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

Issued February 16, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.5000

Headings: 3924

Product description

The submitted sample is a plastic insulated bag that may be used for carrying lunch. The outer surface is entirely of plastic not backed with any textile. The insulation is composed of foam. The lunch bag measures approximately 9-1/2 inches long by approximately 6 inches wide by approximately 6-1/2 inches high. It is designed with a pocket on the backside that has a zipper closure. The inside of the top has a net pocket with a Velcro-like closure. This lunch bag has an adjustable webbed shoulder strap. The top of the lunch bag has a three sided nylon zipper closure. The sample is returned as you requested.

CBP rationale

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

Full text

NY D86823 February 16, 1999 CLA-2-39:RR:NC:SP:222 D86823 CATEGORY: Classification TARIFF NO.: 3924.10.5000 Ms. Colleen M. Egan E. Besler & Company P. O. Box 66361 Chicago, IL 60666-0361 RE: The tariff classification of a plastic insulated lunch bag from China. Dear Ms. Egan: In your letter dated January 20, 1999, on behalf of your client LTD Commodities Incorporated, you requested a tariff classification ruling. The submitted sample is a plastic insulated bag that may be used for carrying lunch. The outer surface is entirely of plastic not backed with any textile. The insulation is composed of foam. The lunch bag measures approximately 9-1/2 inches long by approximately 6 inches wide by approximately 6-1/2 inches high. It is designed with a pocket on the backside that has a zipper closure. The inside of the top has a net pocket with a Velcro-like closure. This lunch bag has an adjustable webbed shoulder strap. The top of the lunch bag has a three sided nylon zipper closure. The sample is returned as you requested. The applicable subheading for the plastic 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 plastic: 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 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →