The tariff classification of insulated bags from France

N255782 August 26, 2014 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.0807; 9817.00.96 Michael S. Cooke Michael S. Cooke, CHP U.S. Customs Brokerage/ International Trade Compliance 1900 East Ocean Boulevard, 10th Floor Suite 1012 Long Beach, CA 90802 RE: The tariff classification of insulated bags from France Dear Mr. Cooke: In your letter dated May 26, 2014, you requested a tariff classification ruling on behalf of Lyn Pharma Inc. You have submitted samples, which we are returning to you. You have submitted three samples of insulated bags identified as: I Cool Weekender, I Cool Prestige, and Easy Bag Classic. The bags are constructed with an outer surface of 100% polyester textile material. You indicate that the bags are intended for use by individuals with diabetes. The bags are designed to provide storage, protection, organization, and portability to diabetes medication and the accessories with which to inject the medication. The bags are also designed to keep the contents of the bag cool. The “I Cool Weekender” has a textile-lined interior compartment. There is a layer of foam between the exterior of the bag and the lining. In addition to being insulated, the bag has an internal zippered compartment that holds a gel pack in order to keep the insulin cool. There are also six elastic loops on the interior of the bag that are intended to hold related accessories. The bag has a zippered closure along three sides and a textile carrying handle at the top of the bag. It measures approximately 7.5" (W) x 4.5" (H) x 1.75"(D). The “I Cool Prestige” has a textile-lined interior compartment. There is a layer of foam between the exterior of the bag and the lining. In addition to being insulated, the bag has an internal zippered compartment and an open compartment, both intended to hold gel packs in order to keep the insulin cool. There are also four elastic loops and six open pockets on the interior of the bag, which are intended to hold related accessories. The bag has a zippered closure along three sides and a textile carrying handle at the top of the bag. It measures approximately 7.25" (W) x 8" (H) x 2"(D). The “Easy Bag Classic” has a textile-lined interior compartment. There is a layer of foam between the exterior of the bag and the lining. The interior of the bag features three elastic loops and two open pockets, which are intended to hold medication and related accessories. The bag has a zippered closure along three sides and a textile carrying handle at the top of the bag. It measures approximately 5.75" (W) x 8" (H) x 2"(D). The applicable subheading for the insulated bags will be 4202.92.0807, Harmonized Tariff Schedule of the United States (HTSUS), which provides for insulated food and beverage bags, with outer surface of textile materials, other, of man-made fibers. The general rate of duty is 7% ad valorem. In your submission you request consideration of a secondary classification for all three insulated bags under subheading 9817.00.96, HTSUS, which applies to articles specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped. Chapter 98, Subchapter 17, U.S. Note 4(a), HTSUS, states that the term “blind or other physically or mentally handicapped persons” includes any person suffering from a permanent or chronic physical or mental impairment which substantially limits one or more major life activities, such as caring for one’s self, performing manual tasks, walking, seeing, hearing, speaking, breathing, learning, or working. Customs has previously determined that individuals with diabetes suffer from a permanent or chronic physical impairment which substantially limits a major life activity and therefore, are considered physically handicapped persons under U.S. Note 4(a), notably in Headquarters Ruling Letter 962132, dated October 26, 2000. As stated above, you indicate that the insulated bags are specially designed for use by those suffering from diabetes, who are required to administer injections of insulin to themselves, especially when traveling. Also, the bags are similar in function to the article that was the subject of New York Ruling Letter N184555, dated October 14, 2011. On that basis a secondary classification will apply for these items in 9817.00.96, HTSUS, as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped (except articles for the blind), free of duty and user fees (if any). Note that the requirement that the importer prepare and file a U.S. Department of Commerce form ITA-362P has been eliminated via a notice from the International Trade Administration, published in the Federal Register of June 1, 2010. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division