The tariff classification of an insulated cooler bag with picnic accessories from China

N049083 February 5, 2009 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.0807 Jeannine Greener Eddie Bauer, Inc. 10401 NE 8th Street, Suite 500 Bellevue, WA 98004 RE: The tariff classification of an insulated cooler bag with picnic accessories from China Dear Ms. Greener: In your letter dated January 9, 2009 you requested a tariff classification ruling. The sample which you submitted is being returned as requested. Style 022-1845 is an insulated cooler bag with picnic accessories. It is constructed with an outer surface of man-made textile material. The cooler bag provides storage, protection, portability, and organization to food and beverages during travel. The bag is also designed to maintain the temperature of food and beverages. It has a main compartment and a layer of foam plastics between the outer surface and the interior lining. The bag has a top zipper closure and webbed shoulder straps. It measures approximately 16” (W) x 12” (H) x 8” (D). A zippered exterior pocket on the front of the bag contains the picnic accessories, which includes flatware, two plastic plates, two fabric napkins, two plastic wineglasses, a cheese knife, a corkscrew and a small wooden carving board. For classification purposes, the insulated cooler bag and picnic accessories will be classified as a set. Under Explanatory Note X to General Rule of Interpretation (GRI) 3(b), a "set" for tariff classification purposes: (a) consists of at least two different articles which are prima facie, classifiable in different headings; (b) consists of products or articles put up together to meet a particular need or carry out a specific activity; (c) are put up in a manner suitable for sale directly to users without repacking. The insulated cooler bag and picnic accessories meet the qualifications of "goods put up in sets for retail sale." The components consist of at least two different articles which are prima facie classifiable in different subheadings. They are put up together to meet a particular need or carry out a specific activity, and they are packed for sale directly to users without repacking. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. It is the insulated cooler bag that provides the essential character to the set. It has the greatest bulk, weight and value, as well as, the ability to carry numerous personal effects including the picnic accessories. The applicable subheading for style 022-1845 will be 4202.92.0807, Harmonized Tariff Schedule of the United States (HTSUS), which provides for insulated food and beverage bags, with outer surface of textile materials, other, of man-made fibers. The duty rate will be 7% 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