The tariff classification of an insulated lunch bag from China.

NY H87180 January 28, 2002 CLA-2-42:RR:NC:TA:341 H87180 CATEGORY: Classification TARIFF NO.: 4202.92.1000 Mrs. Jean Fair Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of an insulated lunch bag from China. Dear Mrs. Fair: In your letter dated January 17, 2002, you requested a tariff classification ruling for an insulated lunch bag. The sample submitted is identified as item #999740 “Lunch Kit”. The item is an insulated lunch bag designed to carry food and/or six cans of beverage. It is manufactured with an exterior surface of polyvinyl chloride (PVC) sheeting. The bag measures approximately 7”(H) x 9”(W) x 6”(D). It has an adjustable shoulder strap for easy carrying and the top of the bag is secured by means of a textile zippered closure. Your sample is being returned as requested. The applicable subheading for the insulated bag will be 4202.92.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for insulated food or beverage bags, with outer surface of sheeting of plastic, 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 Kevin Gorman at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division