CBP Ruling G89595 — The tariff classification of a plastic lunch bag and a plastic pack from China.

Tariff classification

Headings: 4202, 3924

Product description

The first sample is identified as item number US-630. It is called a Woody Woodpecker, lunch bag. The lunch bag is made of a plastic exterior not backed with textile, foam insulation and an unbacked plastic interior liner. The bag has a zippered closure on the top and a plastic carry strap. “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 second sample is identified as item number US-201. This fanny pack type bag is worn around the waist. It is called Crash Bandicoot. The bag is made of plastic and does not have any lining. This bag is designed with a zippered closure and it has a webbed waistband with a slide-lock closure.

CBP rationale

The applicable subheading for item number US-630, Woody Woodpecker insulated lunch bag will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles. The applicable subheading for item number US-201, Crash Bandicoot, fanny pack bag of plastic will be 4202.22.1500, HTS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of plastic sheeting.

Full text

NY G89595 April 24, 2001 CLA-2-39:RR:NC:SP:222 G89595 CATEGORY: Classification TARIFF NO.: 3924.90.5500; 4202.22.1500 Mr. John Carrier STK International, Inc. 5500 E. Olympic Blvd. Los Angels, CA 90022 RE: The tariff classification of a plastic lunch bag and a plastic pack from China. Dear Mr. Carrier: In your letter dated March 28, 2001, you requested a tariff classification ruling. The first sample is identified as item number US-630. It is called a Woody Woodpecker, lunch bag. The lunch bag is made of a plastic exterior not backed with textile, foam insulation and an unbacked plastic interior liner. The bag has a zippered closure on the top and a plastic carry strap. “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 second sample is identified as item number US-201. This fanny pack type bag is worn around the waist. It is called Crash Bandicoot. The bag is made of plastic and does not have any lining. This bag is designed with a zippered closure and it has a webbed waistband with a slide-lock closure. The applicable subheading for item number US-630, Woody Woodpecker 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. The applicable subheading for item number US-201, Crash Bandicoot, fanny pack bag of plastic will be 4202.22.1500, HTS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of plastic sheeting. The duty rate will be 17.2% 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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