The tariff classification of an insulated cooler bag from India

N334407 August 24, 2023 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.0807 Christian Bottler Mettler Packaging LLC 390 Moorefield Industrial Park Road Moorefield, WV 26836 RE:      The tariff classification of an insulated cooler bag from India   Dear Mr. Bottler: In your letter dated August 2, 2023, you requested a tariff classification ruling.  Photographs and descriptive literature were provided for our review. The article at issue is an insulated cooler bag. In your submission, you stated that the cooler bag is constructed with an outer surface of polyester which is a man-made textile material.  It provides storage, protection, organization and portability to food or beverages during travel.  It is also designed to maintain the temperature of food or beverages.  You indicated that there is a layer of foam plastic between lining and the outer layer.  The insulated cooler bag features a zippered closure at the top and two handles.  The article measures 13.8 inches (H) x 20.8 inches (L) x 6.7 inches (D). The applicable subheading for the insulated cooler bag 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 general 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 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). The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.  This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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