The tariff classification of an insulated cooler bag with a food container from China

N244806 August 30, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.0807 Carol Robertson Carmichael International Service 533 Glendale Boulevard Los Angeles, CA 90026 RE: The tariff classification of an insulated cooler bag with a food container from China Dear Ms. Robertson: In your letter dated July 25, 2013, you requested a tariff classification ruling on behalf of your client, California Innovations, Inc. You have submitted a sample, which we are returning to you. Style 7-38810-05-90 consists of an insulated cooler bag and a four-piece plastic food container. The insulated cooler bag is constructed with an outer surface of polyester textile material. The cooler bag provides storage, protection, portability, and organization to food or beverages during travel. The bag is also designed to maintain the temperature of food and beverages. It has one interior compartment with a layer of foam plastics between the outer surface and the interior lining. The cooler bag secures with a side zipper closure and has one carrying handle at the top. The four-piece food container has a bottom component, a lid, and two removable, stackable trays. The bag is specially shaped and fitted to contain the four-piece food container. All the components are linked together with the common purpose of transporting a meal to a second location after being prepared. In your ruling request, you suggest the components are not a set. However, 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: 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 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 style 7-38810-05-90 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, Myles B. Harmon Acting Director National Commodity Specialist Division