Neil S. Helfand
Serko Simon Gluck & Kane LLP
1700 Broadway, 31st Floor
New York, NY 10019
RE: The tariff classification of a rolling insulated cooler bag and a tote bag
Dear Mr. Helfand:
In your letter dated January 29, 2008 on behalf of California Innovations, you requested a classification ruling. The samples which you submitted are being returned as requested.
The sample submitted is a soft-sided insulated cooler bag with wheels. It is principally used to maintain the temperature of food and/or beverage during travel or temporary storage. A style number was not provided. The outer surface of the bag is constructed of both man-made textile material and polyvinyl chloride (PVC) plastic sheeting. The essential character of the bag is given by the man-made textile material as it is the majority of the total outer surface area. The interior of the bag has a main insulated compartment with a removable plastic lining. The top section of the cooler bag has a zippered storage compartment with a removable nylon tote bag that attaches by means of four hook-and-loop fasteners. The tote bag has a drawstring closure, webbed shoulder straps and two plastic clips that can hook onto the handle. The top of the bag is secured by means of a zippered closure along three sides of the bag. It can be carried by webbed carrying straps or pulled by the retractable handle. The front exterior of the bag has a zippered insulated compartment and two pockets with hook-and-loop fasteners. It measures approximately 14” (W) x 14” (H) x 11” (D).
In your letter, you suggested that the insulated cooler bag with the tote bag is a composite good with the essential character imparted by the cooler bag. You suggested classification under subheading 4202.92.1000, Harmonized Tariff Schedule of the United States (HTSUS). However, the cooler bag and tote bag are not considered a composite good because they do not form a whole that would not normally be offered for sale in separate parts. The cooler bag and tote bag are capable of functioning independently. Therefore, the cooler bag and tote bag are considered separate articles, and are classified separately.
The applicable subheading for the cooler bag will be 4202.92.0807, Harmonized Tariff Schedule of the United States (HTSUS), which provides for insulated food or beverage bags, with outer surface of textile materials, other, of man-made fibers. The duty rate will be 7 percent ad valorem.
The applicable subheading for the tote bag will be 4202.92.3031. HTSUS, which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The duty rate will be 17.6 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 World Wide Web at http://www.usitc.gov/tata/hts/.
HTSUS 4202.92.0807 and 4202.92.3031 fall within textile category 670. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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 646-733-3041.
Robert B. Swierupski