The tariff classification of a non-insulated lunch bag from China

N029726 June 20, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Kelly Schaible Zak Designs, Inc. P.O. Box 19188 Spokane, WA 99219-9188 RE: The tariff classification of a non-insulated lunch bag from China Dear Ms. Schiable: In your letter dated May 21, 2008 you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The sample submitted was not identified by a style number. It is a non-insulated soft-sided lunch bag constructed with an outer surface of polyethylene vinyl acetate (PEVA) sheeting plastic that is 10 mils in thickness. It has a main compartment and a hook-and-loop closure at the top. The bag is designed to carry food for lunch or snacks. The bag is durable and suitable for continuous use. The dimensions of the bag measure approximately 6” (W) x 10” (H) x 3.5” (D). You have suggested classification within heading 3923, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for articles for the conveyance or packing of goods, of plastics. Classification within heading 3923 is subject to Chapter 39, Legal Note 2(m), which excludes from Chapter 39 goods that are classifiable in heading 4202, HTSUS. In addition, Customs Headquarters has ruled that the articles of heading 3923 are those that are used in the conveyance or packing of bulk goods and commercial goods, not items in the possession of the consumer. The applicable subheading for the non-insulated lunch bag will be 4202.92.4500, HTSUS, which provides for travel, sports and similar bags, with outer surface of plastic sheeting, other. The duty rate will be 20 percent 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