The tariff classification of cooler bag set and waist bag with plastic bottle from China.

NY G88936 March 26, 2001 CLA-2-42:RR:NC:N3:341 G88936 CATEGORY: Classification TARIFF NO.: 4202.92.4500, 3924.10.5000 Yuening Li American Trends Corporation 3031 East Ponce DeLeon Avenue P.O. Box 1446 Decantur, Georgia 30031 RE: The tariff classification of cooler bag set and waist bag with plastic bottle from China. Dear Mr. Li: In your letter dated March 14th, 2001, you requested a ruling on tariff classification. The first sample submitted is identified as “3 Pc Lunch Kit”. It is an insulated carry bag that measures approximately 7 1/2” x 4 1/2” x 6” and is secured by a zippered closure. The bag body is constructed of an exterior layer of compact Polyvinyl Chloride (PVC) sheeting, inner of foamed plastics and backing of compact PVC sheeting. The bag is a small cooler that contains a lidded plastic storage box and a one pint plastic bottle with a twist top and pour spout. The item is considered a set; the bag imparts the essential character. The second sample is identified as “lunch bag with bottle”. The waist bag is of compact plastic sheeting. The bag has one center storage compartment with top zippered closure and side compartment that functions as a cup holder and contains a one pint plastic bottle. The bag is a generic waist bag not chiefly used for the preservation of food or beverages. The bag is of a kind similar to a traveling bag. The 1 pint beverage bottle is of a kind normally sold on its own as a household storage bottle. The applicable subheading for the “3 Pc Lunch Kit” and for the bottle portion of “lunch bag with bottle” will be 3924.10.5000, HTS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics…other. The general rate of duty will be 3.4 percent ad valorem. The applicable subheading for the bag portion of “lunch bag with bottle” will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports, and similar bags, other. The general rate of duty will be 20 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