The tariff classification of an insulated cooler bag from Cambodia

N332370 May 2, 2023 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.0807 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 April 20, 2023, you requested a tariff classification ruling.  Photographs and descriptive literature were provided for our review. The article at issue, which you have described as the “Collapsible Cooler, Costco Item Number 1654434,” is an insulated cooler bag.  It provides storage, protection, organization and portability to food and beverages during travel.  It is also designed to maintain the temperature of food or beverages.  The photographs you provided indicate that there is a layer of foam plastic between the lining and the outer layer.  The bag features a zippered closure, two handles, and one adjustable shoulder strap.  The front has two pockets.  The article measures 18.11 inches (W) x 5.31 inches (D) x 12.4 inches (H). In your submission, you indicated that the cooler bag is constructed with an outer surface of two materials: polyester textile material and thermoplastic polyurethane (TPU) plastic sheeting.  The textile material and       plastic sheeting cover similar portions of the overall outer surface area and contribute equally to the overall design of the bag.  In your correspondence, you stated that the polyester textile material is of a higher value than the plastic sheeting. In your request, you suggested that the insulated cooler bag be classified under subheading 4202.92.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for insulated food and beverage bags, with outer surface of sheeting of plastic or of textile materials, other.  However, the essential character is provided by the polyester textile as that is the material that has the higher value, General Rule of Interpretation 3(b) of the HTSUS, noted. 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 sheeting of plastic or of textile materials, with outer surface of textile materials, other, of man-made textiles.  The general 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 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