The tariff classification of an insulated cooler bag with a pouch from China

N257474 October 14, 2014 CLA-2-42:OT:RR:NC:N3:441 CATEGORY: Classification TARIFF NO.: 4202.92.0807 Jill Stavos Bic Graphic 5151 Moundview Drive Red Wing, MN 55066 RE: The tariff classification of an insulated cooler bag with a pouch from China Dear Ms. Stavos: In your letter dated September 19, 2014, you requested a tariff classification ruling. You have submitted samples, which we are returning to you. The submitted samples consist of an insulated cooler bag on wheels and an attached storage pouch. The cooler bag is constructed with an outer surface of 100% polyester textile material. The cooler bag is designed to provide storage, protection, organization, and portability to food and beverages during travel. It is also designed to maintain the temperature of food and beverages. The cooler bag has one interior storage compartment with a plastic lining and a layer of foam plastic between the lining and the body of the bag. The bag as a top opening with a three-sided zipper. It has two textile side handles, one back loop, and a retractable handle. It measures approximately 22” (W) x 9.3” (H) x 12.25” (D). The storage pouch is constructed with an outer surface of 100% polyester textile material. It is designed to provide storage, protection, portability, and organization to its contents. The pouch may be affixed to the cooler bag by means of a hook-and-loop fastener and a zipper. It measures approximately 15” (W) x 11.5” (H) x 1” (D). The insulated cooler bag and the storage pouch form a composite good, General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS) noted. The insulated cooler bag predominates in size and storage capacity. The cooler bag is the component that is most likely to prompt the consumer to purchase the article. Moreover, the storage pouch is merely an optional component that will be used on an as needed basis. As such, the essential character of the composite good is imparted by the insulated cooler bag. The applicable subheading the cooler bag with pouch 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. You also requested the classification of the storage pouch when imported without the cooler bag. The applicable subheading for the storage pouch when imported separately will be 4202.92.3031, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The duty rate will be 17.6% 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 vikki.lazaro@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division