The tariff classification of a soft-sided cooler bag from China.

NY G88528 May 14, 2001 CLA-2-39:RR:NC:SP:222 G88528 CATEGORY: Classification TARIFF NO.: 3924.10.5000 Mr. Daniel J. Gluck Serko & Simon LLP One World Trade Center–Suite 3371 New York NY 10048 RE: The tariff classification of a soft-sided cooler bag from China. Dear Mr. Gluck: In your letter dated March 21, 2001, on behalf of California Innovations Inc. you requested a tariff classification ruling. You have submitted a sample of a soft-sided cooler bag. No style number for the bag is available. The sample submitted is 10” wide, 7” high and 4” deep. It has one main insulated compartment with a zippered closure on three sides. A textile strap affixed to the top with plastic D rings. The front of the bag has two zippered pockets, one horizontal and a smaller diagonal, corner pocket with a light bulb design. The small pocket is made of unembossed textile backed cellular plastic. When imported, you state that both the larger and the smaller pocket will be of the same textile backed cellular plastic. The remainder of the exterior surface is made of textile back cellular plastic which has been embossed on the outside to resemble woven fabric. “The cooler is chiefly used to maintain food and beverages at a desired temperature over a period of time”. (SGI, INC. v United States). The sample is returned as you requested. The applicable subheading for the soft-sided plastic cooler will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles…of plastics: 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 R. Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division