The tariff classification of an insulated cooler bag from China

N200595 February 10, 2012 CLA-2-42:OT:RR:NC:n4:441 CATEGORY: Classification TARIFF NO.: 4202.92.1000 Collin Muldoon Fair Trade International 1000 SW Westpark, Suite 8 Bentonville, AR 72712 RE: The tariff classification of an insulated cooler bag from China Dear Mr. Muldoon: In your undated letter, you request a tariff classification ruling. Your sample is being returned to you. Item PVB6C is a six-can insulated cooler bag constructed with an outer surface of two materials. The front panel is made-up of polyester textile material and polyvinyl butyral (PVB) plastic sheeting. The top panel, side panels, bottom panel and back panel are constructed of PVB plastic sheeting. The essential character of the bag is imparted by the plastic sheeting as that is the material that predominates in the overall surface area of the bag, General Rule of Interpretation 3(b), noted. The cooler bag is designed to provide storage, protection, portability and organization to food and beverages during travel. It is also designed to maintain the temperature of food and beverages. The bag features one pocket on the front panel, a three-sided zipper closure at the top of the bag, and a main storage compartment with a plastic lining. There is a layer of foam plastics between the plastic lining and the body of the bag. The bag also has an additional padded, insulated pocket on the top panel of the bag and an adjustable shoulder strap. Each side of the bag has a mesh pocket. The bag measures approximately 9” (W) x 6.5” (H) x 6” (D). Your photographs indicate that the cooler bag has a hard plastic removable liner, but the sample you submitted does not. This ruling applies only to the sample in the condition it was presented to this office. The applicable subheading for the cooler bag will be 4202.92.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for insulated food and beverage bags, with outer surface of sheeting of plastic or of textile materials, other. The duty rate will be 3.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Vikki Lazaro at (646) 733-3041. Sincerely, Thomas J. Russo Director National Commodity Specialist Division