The tariff classification of an insulated tote bag from China

NY E85468 September 23, 1999 CLA-2-42:RR:NC:3:341 E85468 CATEGORY: Classification TARIFF NO.: E85468 4202.92.4500 RE: The tariff classification of an insulated tote bag from China Ms. Marian Clare John J. Emanuele d.b.a. Airport Clearance service 55 Inip Drive Inwood, New York 11096 Dear: Ms. Clare In your letter dated July 28, 1999 you requested a tariff classification ruling on behalf of Access Bag N Pak of Yonkers, N.Y. The sample submitted is identified as a “nylon PVC thermal insulated tote”. It is marked with the trade name “Sadia”. The bag is of a kind similar to a beach bag, boat tote, shopping bag or other similar generic type of carrying bag. It is approximately 14” high, by 18” wide and has a base, which is 14” by 6 ½”. The bag consists of front, back and bottom panels. Each panel consists of a three-layer construction. The exterior is a compact plastic sheeting which has a manmade textile fabric backing, the middle inner layer is of 3/8th inch non-rigid, open cell, foam plastic and the third layer is a backing of Polyvinyl Chloride (PVC) plastic sheeting. The exterior surface constituent material is of plastic. All interior seams are capped with PVC edging. The bag is not waterproof. The tote bag has double PVC covered tubular handles which can be carried over the shoulder and a full width nylon coil zipper closure. The exterior front of the bag has both an open and zippered pocket. The bag is similar in construction to a bag commonly known as a baby bag or a diaper bag. It is not designed similar to a chest like cooler or ice chest and is not designed to be placed on a table to serve the food or beverages. Unlike a hard sided cooler or ice chest, the bag is not used to make warm food or beverages cool. Although the bag is insulated, it is a carrying bag for sundry personal articles and property including food or beverages. The literature accompanying the tote states, “ Use the tote everyday traveling day trips. Take advantage of its thermal characteristics to carry items such as sandwiches, beverages, baby bottles, make-up, medications, etc.” You have suggested that the insulated tote bag be classified in tariff number 6307.90.9989, Harmonized Tariff System of the United States, Annotated (HTSUSA). Tariff number 6307.90.99.05, HTSUSA, is a residual provision which provides, in part, for “Other made up articles…cooler bags with an outer surface of textile materials”. HTS 6307.90.9989 provides for articles other than cooler bags with an external surface of textile materials. A textile article, which is a cooler bag similar to those of HTS 6307.90.9905, having an outer surface of other than textile materials, is classifiable in tariff number 6307.90.9989. Classification of goods within tariff number 6307.90, HTSUSA, is subject to Section XI, Legal Note 1(l) which excludes textile articles of Heading 4202. Therefore, if an imported good is of a kind similar to those enumerated exemplars of Heading 4202 and its Notes, it cannot be classified within Heading 6307, HTSUSA. The United States Court of Appeals in SGI, Inc v. United States, 122 F. 3d 1468 (Fed Cir 1997) found that an article of the class or kind known as a “cooler’ is not of a kind similar to the goods of Heading 4202, HTSUSA. The articles that were before the court were soft-sided coolers of a class or kind similar to a chest like hard-sided cooler or an ice chest. The coolers were chiefly used for the preparation, storage and serving of food or beverages. The articles before the court were said to be in chief value of plastics. The court ruled that such “coolers’ are not of a kind similar to articles of tariff subheading 4202.2.90, HTSUSA and were properly classified in the Heading 3924, HTSUSA, provision for household articles which includes plastic goods chiefly used for preparation, storage and serving of food or beverages. The “Sadia” nylon thermal insulate tote is not of a class or kind of good similar to a “cooler’ of SGI, Inc, supra. It is an insulated carrying bag or shopping bag chiefly used to carry multiple personal articles including food or beverages. It is not chiefly used in preparation, storage and serving. The applicable subheading for the “Sadia” insulated tote bag will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides, in part, “other with outer surface of sheeting of plastic or of textile materials, Travel, sports and similar bags, other”. The rate of duty will be 18.8 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 Kevin Gorman at 212-637-7091. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division