The tariff classification of an insulated cooler bag from China.

NY D85200 December 7, 1998 CLA-2-63:RR:NC:TA:352 D85200 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Mr. Charles H. Bayar P.O. Box 4527 Grand Central Station New York, NY 10163 RE: The tariff classification of an insulated cooler bag from China. Dear Mr. Bayar: In your letter dated November 25, 1998, on behalf of WOK Trading, Parker, Colorado, you requested a tariff classification ruling. The sample is being returned as request. The sample submitted is an soft-sided insulated cooler bag, item number CM-0495A, that is used to store and transport food and beverages. The bag is made of three layers of material. The outer layer consists of a man-made woven fabric which has been coated, covered, or laminated with a layer of plastic which is said to be polyvinyl chloride. The plastic has been determined to be noncellular. The plastic surface of the material faces outward and the plastic has been embossed to simulate the look of a woven fabric. The middle layer of these product is a layer of polyethylene foam. The final layer, which forms the interior of the insulated box is made of a polyvinyl chloride sheet. The lid features on its interior side two open work knit pockets with elastic top. The bag features a textile web fabric adjustable shoulder strap and is secured by means of a zipper closure on three sides. The bag measures approximately 9" x 6" x 6 1/2". You believed that the insulated cooler bag should be classified in subheading 3924.10.50, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastic: Other. The Explanatory Notes to Chapter 39 state that the classification of plastic and textile combinations is essentially governed by Note 1(h) to Section XI, Note 3 to Chapter 56 and Note 2 to Chapter 59. Note 2 to Chapter 59, Harmonized Tariff Schedule of the United States, (HTS), defines the scope of heading 5903, under which textile fabrics which are coated, covered, impregnated, or laminated with plastics are classifiable. In addition, it provides guidance on the classification of combinations of textile and plastics. Note 2 states in part that heading 5903, HTS, applies to: (a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than: (1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually chapters 50 to 55, 58 or 60): for the purposes of this provision, no account should be taken of any resulting change in color; (2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15 C and 30 C (Cusually chapter 39) (3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39); Since the plastic coating on the fabric that forms the outer layer of this product is visible to the naked eye but covers only one side of the fabric, the outer layer of this product is considered a textile product which if imported as a material would be classifiable in heading 5903, HTS. Consequently this insulated cooler bag is a composite good made in part of textile (the outer layer of the bag) and in part of plastic (the insulating middle layer and the lining of the bag). Since the insulated bag is composed in part of plastic and in part of textile, it is necessary to determine which material of this composite good imparts this item with its essential character. General Rule of Interpretation 3(b) provides that composite goods consisting of different materials are to be classified "...as if they consisted of the material or component which gives them their essential character...". Based on the weight, bulk, value and function of the outer textile layer of this insulated bag, it is the textile material which imparts this product with its essential character. Therefore this insulated bag is considered to be a textile article, and as such cannot be classified in chapter 39 as a plastic article as you suggest. The applicable subheading for the soft-sided insulated cooler bag will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other. The rate of duty will be 7 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 Alan Tytelman at 212-466-5896. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division