The tariff classification of an insulated cooler bag from Taiwan

N136556 January 5, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.0807 Spencer Hutchins AKA International, Inc. 1200 S. 192nd Suite 103 Seattle, WA 98148 RE: The tariff classification of an insulated cooler bag from Taiwan Dear Mr. Hutchins: In your letter dated December 7, 2010, you requested a tariff classification ruling on behalf of your client, DabbaWalla Bags, Co. Your sample will be returned to you. Style AELB1 is a soft-sided insulated lunch bag constructed of neoprene that is sandwiched between two layers of man-made textile material. The outer surface constituent material is the 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. It has a main compartment with a zipper closure and no additional features. The back exterior has an open pocket. The bag has a cut-out handle for carrying and measures approximately 12” (W) x 12” (L). The applicable subheading for the lunch 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 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