The tariff classification of an insulated cooler bag from Cambodia

N326885 July 28, 2022 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.1000 Ms. Soojin Jung Costco Wholesale Corporation 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of an insulated cooler bag from Cambodia Dear Ms. Jung: In your letter dated June 30, 2022, you requested a tariff classification ruling. A sample of the product was provided to this office and will be retained for training purposes. The article at issue, item #1356928, is an insulated cooler bag. In your submission, you stated that the cooler bag is constructed with an outer surface of polyester fabric that is fully laminated with thermoplastic elastomer (TPE). You have indicated that the exterior of the article is the TPE. The bag contains insulated interior compartments that are designed to maintain the temperature of food or beverages. The bag provides storage, protection, organization and portability to food or beverage during travel. It has two straps that allow it to be carried on the back and a handle. In your request you suggested that the article is classified under subheading 4202.92.0807 Harmonized Tariff Schedule of the United States (HTSUS), which provides for insulated cooler bags with an outer surface of man-made fibers. You have indicated in your letter that the exterior surface is composed of TPE, a plastic. The article will be classified accordingly. The applicable subheading for the insulated cooler 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 rate of duty will be 3.4% 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 the World Wide Web at https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division