The tariff classification of an insulated cooler bag and an all-terrain cart from China

N108716 July 6, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.0807, 8716.80.5090 Neil S. Helfand Simon, Gluck, & Kane, LLP 1700 Broadway, 31st Floor New York, NY 10019 RE: The tariff classification of an insulated cooler bag and an all-terrain cart from China Dear Mr. Helfand: In your letter dated June 1, 2010, you requested a tariff classification ruling on behalf of your client, California Innovations. Your sample will be returned to you. The submitted sample consists of two components, a cooler bag and an all terrain wheeled cart. The bag and cart easily detach from one another, are not fitted specifically to each other, and are designed to be used separately. For classification purposes, the cooler bag and the all terrain cart are not considered to be a set. Therefore, each item will be classified under its own subheading. The insulated cooler bag is constructed with an outer surface of a man-made 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 main compartment with a zip-out polyvinyl chloride plastic (PVC) liner. It has high density foam insulation between the outer surface and the interior lining. The bag has a zipper closure along three sides and a cut-out window in the lid to allow easy access to the contents. The bag has a removable shoulder strap and rubber grips at both ends. The rear exterior of the bag has webbed belts that wrap around the frame of the all terrain cart. It measures approximately 13.5” (W) x 13.5” (H) x 10.5” (D). The applicable subheading for the insulated cooler bag 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. The applicable subheading for the all terrain cart will be 8716.80.5090, HTSUS, which provides for trailers and semi-trailers; other vehicles, not mechanically propelled;…parts thereof: other vehicles: other: other: other. The duty rate will be 3.2%. 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