CLA-2-42:RR:NC:WA:341 A86737

Mr. Michael P. Rose
Yacht Expediting Services
213 Rose Drive
Fort Lauderdale, FL 33316

RE: The tariff classification of an insulated shopping bag from Holland.

Dear Mr. Rose:

In your letter recieved in this office August 7, 1996, you requested a tariff classification ruling for an insulated shopping bag.

The sample submitted, no style number indicated, is a double handle insulated shopping bag composed of an outer of plastic sheeting designed to transport/protect fresh or frozen food during travel. It measures approximately 18"(H) x 10"(W). The top is secured by means of plastic snap fasteners. The applicable subheading for the shopping bag of plastic sheeting will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic or of textile materials, other. The rate of duty will be 20 percent ad valorem.

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 Kevin Gorman at 212-466-5893.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division