The tariff classification of a plastic cooler bag from China.

NY C85368 April 7, 1998 CLA-2-39:RR:NC:SP:222 C85368 CATEGORY: Classification TARIFF NO.: 3924.10.5000 Mr. Stephen C. Lui Pacific Century Customs Service 11099 S. La Cienega Blvd. #202 Los Angeles, CA 90045 RE: The tariff classification of a plastic cooler bag from China. Dear Mr. Liu: In your letter dated March 9, 1998, you requested a tariff classification ruling. The submitted sample is identified as cooler bag. It is composed of polyvinyl chloride (pvc). This bag measures approximately 8.5 inches long, 5.5 inches wide and 6.5 inches high. It is insulated with foam in order to maintain a certain temperature over a period of time. The cooler bag may be used to carry a 6-pack of beer or soft drinks for picnics in the park or at the beach. The cooler bag has a fold down lid that closes with a nylon zipper around three sides. It has a carry handle that is composed of webbed fabric. There is a pocket on the front portion of the bag for carrying additional items. The applicable subheading for the 6-pack plastic cooler bag will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for...other household articles...of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem. 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 Alice Masterson at 212-466-5892. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division