G81473 G8 Ruling Active

The tariff classification of a plastic cooler bag from China.

Issued October 10, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.5000

Headings: 3924

Product description

The submitted sample which has no style number, is a plastic insulated lunch bag. The outer surface is entirely of plastic with no textile backing. The lunch bag contains a plastic thermos, a plastic sandwich container and a freezer pack. The insulation is made of plastic foam. The cooler bag is designed with a three-sided top zipper and a front pocket. The cooler bag has a webbed carry handle. This product will be considered a set for tariff purposes. In our opinion the cooler bag imparts the essential character to this set. “The cooler is chiefly used to maintain food or beverage at a desired temperature over a period of time”. (SGI, INC. v United States).

Full text

NY G81473 October 10, 2000 CLA-2-39:RR:NC:SP:222 G81473 CATEGORY: Classification TARIFF NO.: 3924.10.5000 Ms. Gail Mulroy Alba Wheels Up International, Inc. One Exchange Place, Suite 501 Jersey City, NJ 07302 RE: The tariff classification of a plastic cooler bag from China. Dear Ms. Mulroy: In your letter dated September 11, 2000, on behalf of your client Prepac Designs Inc., you requested a tariff classification ruling. The submitted sample which has no style number, is a plastic insulated lunch bag. The outer surface is entirely of plastic with no textile backing. The lunch bag contains a plastic thermos, a plastic sandwich container and a freezer pack. The insulation is made of plastic foam. The cooler bag is designed with a three-sided top zipper and a front pocket. The cooler bag has a webbed carry handle. This product will be considered a set for tariff purposes. In our opinion the cooler bag imparts the essential character to this set. “The cooler is chiefly used to maintain food or beverage at a desired temperature over a period of time”. (SGI, INC. v United States). 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: 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

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