The tariff classification of cooler bags from China.
Issued August 16, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.10.5000, 6307.90.9989
Product description
You have submitted two styles of cooler bags. The first sample is a green colored, casserole cooler bag. The bag has no style number. It measures approximately 3 inches high by approximately 11 inches wide by approximately 16-1/2 inches long. The words “Cook’s Essentials” and “high performance kitchenware” are embroidered on the cover. The outer portion of the cooler bag is made of cellular plastic with a textile backing. This cooler bag has an inner layer of insulation that is made of styrofoam. The lining is made of metallic material. It is designed with four flaps that overlap with a Velcro-like closure. There are two handles made of webbed fabric attached to the four corners of the bag. The handles are held together with a 4 inch piece of plastic material with a Velcro-like closure. This cooler bag is designed to keep food and beverage hot or cold. This item is considered to be plastic. The second sample is a red and black cooler bag on wheels with a handle that can be extended. It is identified as item 1SA293. This cooler bag measures approximately 13 inches high by approximately 12 inches wide by approximately 14 inches long. A nylon zipper extends around three sides of the cooler bag. The outer portion of the cooler bag is made of non-cellular plastic with a textile backing. The inner layer of insulation is made of styrofoam. The lining is composed of metallic material. The bag has a pocket on the front with a zipper closure. The pocket has compartments on the inside and an outer pocket made of nylon mesh material. There is another open pocket on the right side of the cooler bag. A clear plastic liner with a Velcro-like closure fits inside the cooler bag. This item also includes a square insert composed of the same material as the cooler bag. The insert fits in the bottom of the cooler for support. The cooler bag features two carry handles made of webbed material. It also has a shoulder strap made of webbed material that can be attached to the sides of the co
CBP rationale
The applicable subheading for the green casserole cooler 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 applicable subheading for the red and black cooler bag on wheels, style #1SA293, will be 6307.90.9989, HTS, which provides for other made up articles of textile fabric.
Full text
NY E85247 August 16, 1999 CLA-2-39:RR:NC:SP:222 E85247 CATEGORY: Classification TARIFF NO.: 3924.10.5000; 6307.90.9989 Mr. Francis A. Keegan Amco Customs Brokerage Company, Inc. P. O. Box 264 Essington, PA 19029 RE: The tariff classification of cooler bags from China. Dear Mr. Francis: In your letter dated July 27, 1999, on behalf of your client International Strategic Alliances, Inc., you requested a classification ruling. You have submitted two styles of cooler bags. The first sample is a green colored, casserole cooler bag. The bag has no style number. It measures approximately 3 inches high by approximately 11 inches wide by approximately 16-1/2 inches long. The words “Cook’s Essentials” and “high performance kitchenware” are embroidered on the cover. The outer portion of the cooler bag is made of cellular plastic with a textile backing. This cooler bag has an inner layer of insulation that is made of styrofoam. The lining is made of metallic material. It is designed with four flaps that overlap with a Velcro-like closure. There are two handles made of webbed fabric attached to the four corners of the bag. The handles are held together with a 4 inch piece of plastic material with a Velcro-like closure. This cooler bag is designed to keep food and beverage hot or cold. This item is considered to be plastic. The second sample is a red and black cooler bag on wheels with a handle that can be extended. It is identified as item 1SA293. This cooler bag measures approximately 13 inches high by approximately 12 inches wide by approximately 14 inches long. A nylon zipper extends around three sides of the cooler bag. The outer portion of the cooler bag is made of non-cellular plastic with a textile backing. The inner layer of insulation is made of styrofoam. The lining is composed of metallic material. The bag has a pocket on the front with a zipper closure. The pocket has compartments on the inside and an outer pocket made of nylon mesh material. There is another open pocket on the right side of the cooler bag. A clear plastic liner with a Velcro-like closure fits inside the cooler bag. This item also includes a square insert composed of the same material as the cooler bag. The insert fits in the bottom of the cooler for support. The cooler bag features two carry handles made of webbed material. It also has a shoulder strap made of webbed material that can be attached to the sides of the cooler bag with two slide fasteners. The hard plastic pull-up handle can be extended to 20 inches in length. This item is considered to be textile. “The cooler is chiefly used to maintain food or beverage at a desired temperature over a period of time”. (SGI, INC. v United States). You suggest classification in heading 3923, HTS, which provides for articles for the conveyance or packing of goods, of plastics. Heading 3923 provides for cases and containers of a commercial nature,i.e., containers for packing and shipping bulk or commercial goods and not personal items. The instant cooler bags are designed to carry food and beverages which are the possessions of the retail purchaser and user of the bag. Therefore, the bags do not fall within the purview of heading 3923. The applicable subheading for the green casserole cooler 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. The applicable subheading for the red and black cooler bag on wheels, style #1SA293, will be 6307.90.9989, HTS, which provides for other made up articles of textile fabric...Other: Other: Other: Other. The rate of duty will be 7 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
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