The tariff classification of an insulated cooler bag with gel packs from China

N316159 December 15, 2020 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.0807; 9903.88.03 Joseph J. Kenny Geodis USA Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of an insulated cooler bag with gel packs from China Dear Mr. Kenny: In your letter dated November 30, 2020, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy Inc. You have submitted photos in lieu of a sample. The article at issue, CVS item 319231, is an insulated cooler bag. It is constructed with an outer surface of man-made textile material. In your submission you stated that the outer surface is not coated with plastic sheeting. The cooler bag is designed to provide storage, protection, organization, and portability to food and beverages during travel. It is also designed to maintain the temperature of food and beverages. The article features two layered compartments. Each compartment has a zippered closure around three sides. The bag is imported with gel packs that are contained in pockets specially designed for them. The bag and gel packs are considered a composite good for tariff purposes. The essential character is imparted by the bag, General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS) noted. The applicable subheading for the insulated cooler bag 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.92.0807, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4202.92.0807, HTSUS, listed above.The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 the 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