The tariff classification of shopping-style tote bag and an insulated cooler bag from China

N096825 April 1, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3031, 4202.92.0807 Amy Morgan Costco Wholesale Corporation 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of shopping-style tote bag and an insulated cooler bag from China Dear Ms. Morgan: In your letter dated March 4, 2010, you requested a tariff classification ruling. Your samples will be retained by our office. The style you refer to as the “Chill Out Rachael Ray Thermal Carrier Bag and Shopping Tote Set” consists of two bags imported together. For classification purposes, the items are not considered to be a set. Although they are sold together, the items are not designed to meet a particular need or carry out a specific activity. Consequently, each item is classified separately under its appropriate heading. The insulated cooler bag is constructed with an outer surface of polyester 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 one interior compartment with high density closed cell foam insulation between the outer surface and the interior lining. The bag has a top zipper closure and double webbed shoulder straps. The front exterior of the bag has an open pocket. It measures approximately 23” (W) x 18” (H) x 8” (D). The shopping-style tote bag is constructed of non-woven polypropylene textile material. The interior of the bag is unlined and consists of a single compartment with no additional features. The bag has an open top and double carrying handles. It is designed to provide protection, portability, storage, and organization to clothing, sundry articles, and personal effects during travel. The shopping bag is of a durable construction and suitable for repetitive use. It measures approximately 16.5” (W) x 17” (H) x 8” (D). You have suggested classification within subheading 3924.10, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other. Classification under the HTSUS is made in accordance with the General Rules of Interpretations (GRI’s). Pursuant to GRI 1, goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes under the heading that most specifically describes them. Classification within heading 3924 is subject to Chapter 39, Legal Note 2(m), which excludes from Chapter 39 goods that are classifiable in heading 4202, HTSUS. The applicable subheading for insulated cooler bag will be 4202.92.0807, 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. The applicable subheading for the tote bag will be 4202.92.3031, HTSUS, which provides for travel, sports, and similar bags, with outer surface of man-made textile material, other. The rate of duty will be 17.6% 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