The tariff classification of an insulated cooler bag from Cambodia

N344229 December 10, 2024 CLA-2-42:OT:RR:NC:N4 441 CATEGORY: Classification TARIFF NO.: 4202.92.1000 Sofia Ramirez Costco Wholesale 730 Lake DriveIssaquah, WA 98027 RE:  The tariff classification of an insulated cooler bag from Cambodia Dear Ms. Ramirez: In your letter dated November 22, 2024, you requested a tariff classification ruling. You submitted photographs and detailed product descriptions for our review. Item number 1872066, is an insulated cooler bag with two shoulder straps. In your request, you have indicated that the exterior of the bag is comprised of thermoplastic elastomer (TPE). You have also indicated that there is a layer of foam plastic between the lining and the outer layer. The article 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. It features five insulated compartments, seven pockets, and seven accessory pockets. The article measures approximately 12 inches (L) x 19 inches (W) x 20 inches (H).  The insulated backpack is imported with two ice packs. The insulated cooler bag and ice packs are considered composite goods in accordance with General Rule of Interpretation (GRI) 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS) noted. The essential character is imparted by the insulated cooler bag as that is the principal component which predominates in weight and bulk. Moreover, the insulated bag is fully functional with or without the ice packs. The ice packs are optional components that will be used as needed. 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. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Vikki Lazaro at vikki.lazaro@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division