The tariff classification of insulated cooler with bonus items, from China

NY K87444 July 29, 2004 CLA-2-42: RR: NC: 3:341 K87444 CATEGORY: Classification TARIFF NO.: 4202.92.0807; 4202.99.9000; 6505.90.2060 Mr. Daniel J. Gluck Seiko & Simon LLP 1700 Broadway New York, NY 10019 RE: The tariff classification of insulated cooler with bonus items, from China Dear Mr. Gluck: In your letter dated July 8, 2004 you requested a classification ruling. The submitted samples include an article identified as the “ Repeal( Insulated StrongBoxtm, a metal travel coffee mug, a metal thermos, a lidded plastic food storage box, a plastic sport drink bottle, a plastic tackle box and a 100% cotton woven sport cap. You have indicated that the StrongBox( will be presented by itself or put up for retail sale as a set containing various combinations of the enumerated items. The StrongBox( is a soft-sided insulated cooler which measures approximately 14 ½” x 7”x 8 ½”. It is mainly covered on the exterior with a man-made fiber textile material. It features a zippered top lid, an adjustable shoulder strap and a carrying handle. The interior has one main insulated storage area that is made-up with a waterproof lining and designed to contain ice. The exterior has three storage pouches and a cell phone/spectacle pouch. The cooler is principally used to cool and to maintain the temperature of food or beverages. When presented put up for retail sale with the travel coffee mug, insulated thermos, food storage box and the sport drink bottle, the combination will be considered a set for tariff purposes. The cooler imparts the essential character. When presented with the plastic tackle box and woven sport cap, the articles will not be considered a set for tariff purposes and will be separately classified. The applicable subheading for the cooler, both presented alone and when put up as a set with the coffee mug, thermos, food storage box and drink bottle, will be 4202.92.0807, Harmonized Tariff Schedule of the United States (HTS), which provides for insulated food or beverage bags, other, of man-made fibers. The duty rate will be 7 percent ad valorem. The applicable subheading for the tackle box of plastic will be 4202.99.9000 Harmonized Tariff Schedule of the United States (HTS), which provides for other containers, other, other. The duty rate will be 20 percent ad valorem. The applicable subheading for the 100% cotton woven cap will be 6505.90.2060 Harmonized Tariff Schedule of the United States (HTS), which provides, in part for hats and other headgear, not knit other. The duty rate will be 7.5% ad valorem. Goods classified within tariff number 6505.90.2060 fall within textile category designation 359. Based upon international textile trade agreements products of China are not subject to quota and the requirement of a visa. 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