The tariff classification of an insulated lunch carrier from China.

NY L82904 March 25, 2005 CLA-2-42:RR:NC:TA:341 L82904 CATEGORY: Classification TARIFF NO.: 4202.92.1000 Ms. Joanne Harmon Customs Compliance Assistant CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of an insulated lunch carrier from China. Dear Ms. Harmon: In your letter dated March 11, 2005, you requested a classification ruling for an insulated lunch carrier. The sample submitted is identified as CVS item number 296846, “Hardbody Compact Lunch Carrier”. The item is an insulated food or beverage bag. It is principally used to maintain the temperature of food or beverages during travel. The outer surface is mainly covered with PVC sheeting, the inner middle layer is of foamed plastic and the inner layer is of PVC sheeting. The carrier has an insert of molded plastic that has a center divider. The item measure approximately 7”(H) x 8 ½”(W) x 4 ½”(D). The sample has been destroyed on examination. The applicable subheading for the insulated food carrier 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 duty rate 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