The tariff classification of an insulated cooler bag from China

N144942 February 18, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.0807 Helena Colebrooke The Sourcing Department 7108 Crossroads Boulevard, Suite 305 Brentwood, TN 37207 RE: The tariff classification of an insulated cooler bag from China Dear Ms. Colebrooke: In your letter dated January 25, 2011, you requested a tariff classification ruling. Your sample will be returned to you. Style COOLFL is an insulated cooler bag constructed with an outer surface of 100% 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. It has a main storage compartment that is lined with polyvinyl chloride (PVC) plastic sheeting. There is a layer of foam plastics between the exterior of the bag and the lining. The bag secures with a zipper closure at the top and has a two webbed carrying handles. It measures approximately 19.5” (W) x 9.5” (H) x 6.5” (D). In your letter, you suggest classification of your sample under subheading 4202.92.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for insulated food and beverage bags, other. However, the subject insulated cooler bag is constructed with an outer surface of a man-made textile material. HTSUS 4202.92.1000 provides for insulated cooler bags constructed with an outer surface that is other than man-made textile. The applicable subheading for the 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. 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