The tariff classification of an insulated lunch bag from China.

NY 892272 November 30, 1993 CLA-2-42:S:N:N6:341 892272 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Ms. Maureen Shoule J. W. Hampton, Jr. & Co., Inc. 15 Park Row New York, NY 10038 RE: The tariff classification of an insulated lunch bag from China. Dear Ms. Shoule: In your letter dated November 12, 1993, on behalf of F.W. Woolworth Co., you requested a tariff classification ruling for an insulated lunch bag. The sample submitted, item P-1196, described as a "Sandwich Bag", is an insulated lunch bag with a foldover top and hook and loop closure. The exterior surface is composed of PVC with textile fabric backing. The interior is lined with insulated PVC. The bag measures approximately 6 1/2" x 12" with 4 1/2" gussets. Your sample is being returned as you requested. The applicable subheading for Item P-1196, the insulated lunch bag of PVC, will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The duty rate will be 20 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport