The tariff classification of an insulated lunch bag from China

N202161 February 28, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.0807 Lorianne Aldinger Rite Aid Pharmacy P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of an insulated lunch bag from China Dear Ms. Aldinger: In your letter dated January 25, 2012, you requested a tariff classification ruling. Your sample will be returned to you. Style 9014324 is a soft-sided insulated lunch 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 top and bottom section separated by a zipper closure. The top section is large enough to hold soda, water bottles or other types of beverages. The bottom section is capable of holding food such as a sandwich or fruit. The interior of both sections is lined with polyvinyl chloride plastic (PVC) sheeting material. There is a layer of foam plastics between the polyester outer layer and the PVC lining. The lunch bag has a flap with a hook-and-loop closure, a front zipper pocket, a padded carrying handle at the top and measures approximately 9" (W) x 9" (H) x 3.5" (D). 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 percent 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, Thomas J. Russo Director National Commodity Specialist Division