The tariff classification of an insulated lunch bag from Indonesia

N288976 August 18, 2017 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.1000 Mr. David J. Evan Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt, LLP 599 Lexington Avenue, Floor 36 New York, NY 10022 RE: The tariff classification of an insulated lunch bag from Indonesia Dear Mr. Evan: In your letter dated August 3, 2017, you requested a tariff classification ruling on behalf of Haddad Brands. You have submitted a sample, which is being returned to you under separate cover. Style 2663 is a soft-sided insulated lunch bag constructed with an outer surface of two materials. It has an exterior front panel constructed of 2/3 polyester textile material and 1/3 plastic sheeting. The exterior back and side panels are made of plastic sheeting. The essential character of the insulated lunch bag is imparted by the plastic sheeting, General Rule of Interpretation 3(b) noted. The bag has one interior storage compartment with a sewn-on elastic loop to hold beverages in place and a plastic lining with a layer of foam plastic between the lining and and the body of the bag. The bag is designed to provide storage, protection, organization, and portability to food and beverages during travel. The bag is also designed to maintain the temperature of food and beverages. It has a flap with a zipper closure, a padded carrying handle at the top, and measures approximately 10” (w) x 8” (l) x 2.5” (d). The overall material of the bag is plastic sheeting. The essential character of the insulated lunch bag is imparted by the plastic sheeting. The applicable subheading for the insulated lunch 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 rate of duty 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division