The tariff classification of “Lunch Kits” from China.
Issued March 13, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.10.5000, 6307.90.9989
Product description
Item number 90118LT consists of a lunch bag and a drinking bottle. The lunch bag is designed as a soft-sided insulated lunch bag that will store and protect food by maintaining an optimum temperature over time. The lunch bag is made of three layers of material. The outer layer consists of a nylon woven fabric which has been coated, covered or laminated with a layer of plastic which is said to be polyvinyl chloride material. The plastic has been determined to be noncellular. The plastic surface of this material faces outward and the plastic has been embossed to simulate the look of a woven fabric. According to Note 1(h) to Section XI, HTS, and Note 2 to Chapter 59, this article is made of a textile fabric. The middle layer of this product is a layer of plastic foam which functions as an insulating and cushioning material. The final layer, which forms the interior of the lunch bag, is made of plastic sheeting material. The bag is designed into a heart shape and depicts the cartoon character “Tweety” on the front exterior side. Around the bottom edge is a zipper. When the zipper is open it allows the bag to expand to a larger size. The bag is secured by means of a zipper closure on three sides. It features an adjustable web fabric shoulder strap. The plastic drinking bottle is designed with a screw off top. Item number 91128LT outer shell is composed of 100 percent polyvinyl chloride material. This bag has a foam filler in the center layer and the inner layer is composed of white plastic. The bag features a flap top closure with hook and loop fasteners. It is designed to store and protect food by maintaining an optimum temperature over time. It features a web carry handle and depicts the cartoon character “Daffy Duck” on the front exterior side.
CBP rationale
The applicable subheading for item number 90118LT will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . The applicable subheading for item number 91128LT will be 3924.10.5000, HTS, which provides for other household articles.
Full text
NY G87799 March 13, 2001 CLA-2-63:RR:NC:TA:351 G87799 CATEGORY: Classification TARIFF NO.: 6307.90.9989; 3924.10.5000 Mr. Ralph Saunders Deringer Logistics Consulting Group 1 Lincoln Blvd., Suite 225 Rouses Point, NY 12979 RE: The tariff classification of “Lunch Kits” from China. Dear Mr. Saunders: In your letter dated February 26, 2001, on behalf of Cantrade, you requested a tariff classification ruling. The samples submitted are “Lunch Kits,” item numbers 90118LT and 91128LT. Item number 90118LT consists of a lunch bag and a drinking bottle. The lunch bag is designed as a soft-sided insulated lunch bag that will store and protect food by maintaining an optimum temperature over time. The lunch bag is made of three layers of material. The outer layer consists of a nylon woven fabric which has been coated, covered or laminated with a layer of plastic which is said to be polyvinyl chloride material. The plastic has been determined to be noncellular. The plastic surface of this material faces outward and the plastic has been embossed to simulate the look of a woven fabric. According to Note 1(h) to Section XI, HTS, and Note 2 to Chapter 59, this article is made of a textile fabric. The middle layer of this product is a layer of plastic foam which functions as an insulating and cushioning material. The final layer, which forms the interior of the lunch bag, is made of plastic sheeting material. The bag is designed into a heart shape and depicts the cartoon character “Tweety” on the front exterior side. Around the bottom edge is a zipper. When the zipper is open it allows the bag to expand to a larger size. The bag is secured by means of a zipper closure on three sides. It features an adjustable web fabric shoulder strap. The plastic drinking bottle is designed with a screw off top. Item number 91128LT outer shell is composed of 100 percent polyvinyl chloride material. This bag has a foam filler in the center layer and the inner layer is composed of white plastic. The bag features a flap top closure with hook and loop fasteners. It is designed to store and protect food by maintaining an optimum temperature over time. It features a web carry handle and depicts the cartoon character “Daffy Duck” on the front exterior side. The applicable subheading for item number 90118LT will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . Other. The rate of duty will be 7 percent ad valorem. The applicable subheading for item number 91128LT will be 3924.10.5000, 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 Mitchel Bayer at 212-637-7086. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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Internal Advice; Classification of an Insulated Beverage Holder; Heading 5906, HTSUSA; Cellular Material and Textile Fabric; Heading 6307, HTSUSA; Other Made Up Textile Article Dear Sir: This is in reply to your memorandum dated January 9, 2004, forwarding a request for internal advice dated October 25, 2003, mailed November 28, 2003, and received by Customs and Border Protection (CBP) on December 10, 2003, from R.L. Pohler & Co. Customhouse Broker, on behalf of Border Promotional Products, Inc. (hereinafter Border or requester), on the classification, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of an insulated beverage holder. Your memorandum and a sample was received by this office on February 24, 2004. FACTS: The submitted sample is a cylindrical shaped insulated beverage holder, which is described as a "cuzzy". It is made of three layers of material. The outer layer consists of a knit fabric. The middle layer appears to be of cellular materi
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