The tariff classification of an insulated cooler bag with accessories from China

N238403 March 13, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.0807 Melanie Geier Office Max 263 Shuman Blvd. Naperville, IL 60563 RE: The tariff classification of an insulated cooler bag with accessories from China Dear Ms. Geier: In your letter dated February 8, 2013, you requested a tariff classification ruling. You have submitted a sample, which we are returning to you. Your sample, which you refer to as a “Rubbish Free Lunch Box,” includes an insulated cooler bag that is constructed of neoprene. The neoprene is covered on both sides with man-made textile material. The outer surface constituent material of the bag is the man-made textile material. The cooler bag performs the useful functions of storing, protecting, organizing, and transporting food and beverages during travel. It is also designed to maintain the temperature of food and beverages. Your sample also includes three rigid molded plastic storage containers, a plastic water bottle, and an ice puck. The bag is specially shaped and fitted to contain the included water bottle and storage containers. The exterior of the bag has an open pocket for the bottle. The size and shape of the bag outlines the size and shape of the largest food container. The ice puck and smaller food containers fit within the larger food container. All the components are linked together with the common purpose of transporting a meal to a location outside of the home. The retail packaging advertises the article with the benefits of “insulating the food throughout the day,” and providing “easy transportation.” For classification purposes, the components of your sample will be classified as a set. Under Explanatory Note X to General Rule of Interpretation (GRI) 3(b), a “set” for tariff classification purposes: (a) consists of at least two different articles which are prima facie, classifiable in different headings; (b) consists of products or articles put up together to meet a particular need or carry out a specific activity; (c) are put up in a manner suitable for sale directly to users without repacking. Your sample meets the qualifications of “goods put up in sets for retail sale.” The set consist of at least two different articles which are prima facie classifiable in different subheadings. They are put up together to meet a particular need or carry out a specific activity, and they are packed for sale directly to users without repacking. GRI 3(b) provides that goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. In this case, it is the cooler bag which imparts the essential character. The cooler bag is used to store, transport, protect, and organize the other components of the set. The cooler bag is the component of the set that allows the other components to perform their intended function of transporting a meal to another location. In maintaining the temperature of food, the cooler bag also preserves the food thereby insuring the enjoyment of the meal when it arrives at the second location. The applicable subheading for the insulated cooler bag with accessories will be 4202.92.0807, HTSUS, which provides for insulated food and beverage bags, with outer surface of sheeting of plastic or of textile materials, with outer surface of textile materials, other, of man-made textiles. The duty rate will be 7 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