The tariff classification of an insulated cooler backpack from China

N321284 September 2, 2021 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.0807; 9903.88.03 Elizabeth McGuffin Dollar General 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of an insulated cooler backpack from China Dear Ms. McGuffin: In your letter dated August 27, 2021, you requested a tariff classification ruling. You have submitted images in lieu of a sample. The articles at issue, SKU# 30634901, is an insulated cooler backpack. In your submission, you stated that it is constructed with an outer surface of 100% polyester. The backpack provides storage, protection, organization and portability to food or beverage during travel. It is also designed to maintain the temperature of food or beverages. The article has a main compartment that is lined with plastic sheeting. There is a layer of foam plastic between lining and the textile outer layer. The backpack features a zippered closure and two handles. The back of the pack also has two straps that allow the user to wear it over the shoulder on the back. The front exterior features one zippered pocket. The side has a mesh pocket. The applicable subheading for the insulated cooler backpack 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 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, including information on exclusions and their effective dates, 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