The tariff classification of an insulated cooler from China.

NY K86586 June 4, 2004 CLA-2-42:RR:NC:TA:341 K86586 CATEGORY: Classification TARIFF NO.: 4202.92.1000 Ms. Brigitte Letendre Bombardier Recreational Products, Inc. 565 de la Montagne Street Valcourt, Quebec Canada J0E 2L0 RE: The tariff classification of an insulated cooler from China. Dear Ms. Letendre: In your letter dated May 25, 2004, you requested a tariff classification ruling for an insulated cooler bag. A sample of item P/N 295100243 has been submitted. The item is a soft-sided insulated cooler that is principally used to cool and maintain the temperature of food and/or beverage during travel. It is made up of an insulated construction and has a heavy gauge waterproof lining. It is manufactured with an exterior surface of polyvinyl chloride (PVC) plastic sheeting. The bag measures approximately 13”(W) x 8”(H) x 7”(D). It has double webbed carrying straps at the top of the bag and it is secured by means of a three-sided zippered closure. The applicable subheading for the insulated cooler will be 4202.92.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for insulated food and 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