The tariff classification of an insulated cooler bag from China

N024016 March 20, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.1000 Una Gauthier Barthco International One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of an insulated cooler bag from China Dear Ms Gauthier: In your letter dated February 25, 2008 on behalf of CVS/Pharmacy, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. Style 453799 is a soft-sided insulated cooler bag that is designed to provide storage, protection, organization, and portability to food and beverages during travel. It is also designed to maintain the temperature of food and beverages. The bag is constructed with a front panel of polyvinyl chloride (PVC) sheeting material while the remaining three sides are constructed of polyester textile material. There is a layer of polyurethane foam plastic between the outer surface and the lining. The bag also has a top carrying handle and a zipper closure. It measures approximately 7.50” (W) x 9” (H) x 3” (D). The applicable subheading for the insulated cooler bag will be 4202.92.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for insulated food and beverage bags, with outer surface of sheeting of plastic, other. The duty rate will be 3.4% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Vikki Lazaro at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division