The tariff classification of insulated food or beverage bag with bottle warmer from China

NY J82180 March 14, 2003 CLA-2-42:RR:NC:3:341 J82180 CATEGORY: Classification TARIFF NO.: 4202.92.0507 Mr. James W Lawless C.H. Powell Company 47 Harvard Street Westwood, MA. 02090 RE: The tariff classification of insulated food or beverage bag with bottle warmer from China Dear Mr. Lawless: In your letter dated February 27 2003 you requested a tariff classification ruling. The request is on behalf of The First Years, Inc. The submitted sample is identified as item 1179, “Two-in-1 Feeding Tote & Bottle Warmer”. Item 1179 consists of a two components presented packed ready for retail sale without additional repackaging. The components are: An insulated food or beverage bag made -up of vinyl backed man-made fiber textile materials a middle layer of 0.4mm foamed plastics and a waterproof inner lining of 0.18mm inflatable grade non-DEHP polyvinyl chloride (PVC) sheeting. The exterior surface is of man-made fiber textile materials. Item 1179 has a woven shoulder strap and a full top zipper closure. An electric bottle warmer consisting of a heating pad designed to be wrapped around a baby bottle. The warmer has a permanently attached cord and plug designed for a car adapter outlet. The warmer has a self-fastener strap with hook loop for easy attaching/detaching . The insulated food or beverage bag and warmer are designed and used for the common purpose of providing a means of preparation, storage and serving of a baby’s food or beverages. As presented, the item is considered a set as provided by General Rule of Interpretation 3(b). GRI3(b) provides that classification must be according to the component that imparts the essential character of the whole. If no essential character can be determined than classification will be according to that which appears last in the tariff. The insulated bag is classifiable in tariff number 4202.92.0507 and the warmer pad is classifiable in tariff number 8419.81.9080. The Essential Character of item 1179 is imparted by insulated carrying bag because it possesses the greatest bulk, value, weight and primarily performs the essential role of providing the means for organizing, storing , protecting and portability to the food and beverages as well as for the warming pad. The applicable subheading for item 1179, the “2-in-1 Feeding Tote & Bottle Warmer”, will be 4202.92.0507, Harmonized Tariff Schedule of the United States (HTS), which provides for insulated food or beverage bags, with outer surface of textile materials, of man-made fibers. The rate of duty will be 7 percent ad valorem The sample is being returned as requested.. 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 Kevin Gorman at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division