The tariff classification of insulated lunch bags from China

N091444 February 12, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.0807 Una Gauthier Barthco International, Division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of insulated lunch bags from China Dear Ms. Gauthier: In your letter dated January 5, 2010, you requested a tariff classification ruling. Your samples will be returned. Style 748750 is a soft-sided insulated lunch bag constructed with an outer surface of polyester textile material. It is designed to provide storage, protection, organization, and portability to food and beverages during travel. The bag is also designed to maintain the temperature of food and beverages. The interior has a center compartment that is lined with polyvinyl chloride plastic (PVC) sheeting material. There is a layer of foam plastics between the polyester fabric and the PVC lining. The lunch bag has a zipper closure along three sides and a front pocket. The top of the bag has a webbed padded carrying handle with a plastic clip that allows it to be attached to a school bag or similar bag. It measures approximately 9” (W) x 9” (H) x 3.5” (D). Attached to the side of the bag by means of a hook-and-loop strap is a removable plastic bottle with a textile cover. Both the lunch bag and bottle 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. Style 747745 is a soft-sided insulated lunch bag constructed of cellular neoprene sandwiched between two layers of man-made textile material. The outer surface constituent material is the man-made textile. The bag is designed to provide storage, protection, organization, and portability to food and beverages during travel. The bag is also designed to maintain the temperature of food and beverages. The bag has a main compartment with a top zipper closure and two cut-out handles. It measures approximately 11” (W) x 10.5” (H) x 5” (D). The applicable subheading for styles 748750 and 747745 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