CLA-2-42:RR:NC:TA:341 K83596

Ms. Saralee Antrim-Saizan
Carmichael International Service
533 Glendale Boulevard
Los Angeles, CA 90026-5097

RE: The tariff classification of an insulated cooler bag from China.

Dear Ms. Antrim-Saizan:

In your letter dated February 19, 2004, on behalf of B.J. Wholesale Club, you requested a tariff classification ruling for an insulated cooler bag.

The sample submitted is identified as California Innovations style #1-85400-86-04. The item is a soft -sided insulated cooler that is principally used to maintain the temperature of food and/or beverage during travel or temporary storage. The exterior surface is made up of approximately an equal quantity of a sheeting of plastic and of textile material. Therefore neither fabric imparts the essential character of the bag. GRI-3 (c) requires that in such cases the items shall be classified under the heading, which occurs last in numerical order among those, which equally merit consideration. In this case the item will be classified as a cooler bag of plastic sheeting.

The applicable subheading for the cooler bag will be 4202.92.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for insulated food and beverage bags, with outer surface of sheeting of plastic, other. The rate of duty will be 3.4 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 646-733-3041.


Robert B. Swierupski
National Commodity
Specialist Division