The tariff classification of an insulated tote bag from China

N250358 March 5, 2014 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.1000 Lester San Total Transportation Concept 8728 Aviation Boulevard Inglewood, CA 90301 RE: The tariff classification of an insulated tote bag from China Dear Mr. San: In your letter dated February 6, 2014, you requested a tariff classification ruling on behalf of your client, Ultimate Source Packaging, LLC. You have submitted a sample, which we are returning to you. The style you refer to as the "Reusable Thermal Bag" is a reusable insulated tote bag that is constructed with an outer surface of polyethylene plastic sheeting material. This outer layer is laminated to a nonwoven textile backing that is reinforced with parallel stitching. The tote 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 an interior storage compartment lined with aluminum foil that is laminated over a layer of foam. The bag has stitched textile backed plastic piping affixed over the seams for additional durability. It also has a hook-and-loop closure across the top and two carrying handles. The bag measures approximately 13.25" (W) x 18" (H) x 7.75" (D). You suggest classification of the insulated tote bag in subheading 3923.21.0095 of the Harmonized Tariff Schedule (HTSUS), which provides for plastic bags for the conveyance or packing of goods. Tariff classification under the HTSUS is governed by the principles set forth in the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Chapter Note 3(A)(a) to Chapter 42 states that heading 4202 does not cover “Bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading 3923).” The outer polyethylene layer of the bag is reinforced with a layer of nonwoven textile fabric which is itself reinforced with parallel rows of stitching. This method of construction, combined with the stitched piping protecting all of the side and bottom seams, the double handles made of textile webbing, and the hook-and-loop closure strips sewn along the full length of the top opening, are all features that suit the bag for prolonged use. Moreover, classification within heading 3923 is subject to Chapter 39, legal note 2(m), which excludes from Chapter 39 goods that are described in heading 4202. The insulated tote bag, being an article described in heading 4202, is excluded from classification in any of the subheadings of Chapter 39. The applicable subheading for the insulated tote bag will be 4202.92.1000, HTSUS, which provides for insulated food and beverage bags, with outer surface of sheeting of plastic or of textile materials, other. The duty rate will be 3.4% 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division