The tariff classification of a soft-sided insulated lunch tote with a thermos from China

N058615 May 27, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.0807 Lorianne Aldinger Rite Aid 30 Hunter Lane Camp Hill, PA 17011 RE: The tariff classification of a soft-sided insulated lunch tote with a thermos from China Dear Ms. Aldinger: In your letter dated April 20, 2009, you requested a tariff classification ruling. The sample will be returned as requested. Style 9004691 consists of an insulated soft-sided lunch bag constructed with an outer surface of man-made textile material and a stainless steel thermos. The lunch bag 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 has an interior storage compartment that is lined with a metallized plastic sheeting material. There is a layer of foam plastic laminated to the metallized plastic sheeting. The removable stainless steel thermos is stored in one of the open pockets located at the side end of the bag. Both pieces will be imported and sold at retail as a set. For classification purposes, the items are considered to be a set, GRI-3 (b) noted. The lunch bag imparts the essential character of the set. The top of the bag has a zipper closure and double webbed carrying handles. The front exterior has an open pocket. It measures approximately 11” (W) x 8” (H) x 3.5” (D). The applicable subheading for style 9004691 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