The tariff classification of an insulated cooler bag from China

N333948 August 2, 2023 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.1000; 9903.88.03 Ms. Rosemarie Reo C-Air Customhouse Brokers-Forwarders Inc. 181 South Franklin Avenue Valley Stream, NY 11581 RE:      The tariff classification of an insulated cooler bag from China Dear Ms. Reo: In your letter dated July 11, 2023, you requested a tariff classification ruling on behalf of your client, USPA Accessories LLC dba Concept One Accessories. Photographs and product descriptions were provided for our review. The article at issue, style "Honeydukes,” is an insulated cooler bag. In your submission, you stated that the article is constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting. The cooler bag provides storage, protection, organization and portability to food or beverage during travel. It is also designed to maintain the temperature of food and beverages. The information you provided demonstrates that there is a layer of foam plastic between lining and the outer layer. The cooler bag features a zippered closure and one top handle. It has two straps that allow the user to wear it over the shoulder on the back. The front exterior features one zippered pocket. The article measures approximately 6 inches (D) x 9.5 inches (W) x 11 (H).   The applicable subheading for the insulated cooler bag will be 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. The rate of duty will be 3.4% percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading, 4202.92.1000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate 9903.88.03 of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., in addition to subheading 4202.92.1000, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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