CLA-2-42:OT:RR:NC:N4:441
Tina Jordan
Mohawk Global Logistics
152 Air Cargo Road, Suite 303
Syracuse, NY 13212
RE: The tariff classification of a pencil case and an insulated lunch bag from China
Dear Ms. Jordan:
In your letter dated June 28, 2011, you requested a tariff classification ruling on behalf of K-2 Industries, Inc. Your samples will be returned to you.
In your ruling request, you have listed four different samples; a pencil case, a school case, an insulated lunch bag, and a backpack. Only samples of the pencil case and lunch bag have been submitted. This ruling only applies to the submitted samples.
A style number for the pencil case with plastic “Budon” characters was not provided. The plastic characters that are imported with the pencil case are shaped to fit onto circular molded impressions on the front of the case. The pencil case and plastic characters are considered a composite good, General Rule of Interpretation 3(b), noted. The pencil case is oval-shaped and constructed with an outer surface of polyurethane (PU) plastic sheeting. The case is designed to provide storage, protection, and organization to pencils, pens, and other writing instruments. The case has a zipper closure along three sides. It has a textile-lined storage compartment with an open mesh pocket on the underside of the lid. A flap is sewn into the spine of the case and has three open slot pockets on the front and back sides for pens or pencils. The pencil case measures approximately 9” (L) x 4” (W) x 2” (D).
A style number for the insulated lunch bag with plastic “Budon” characters was not provided. The plastic characters that are imported with the lunch bag are shaped to fit onto circular molded impressions on the front of the bag. The lunch bag and plastic characters are considered a composite good, General Rule of Interpretation 3(b), noted. The insulated lunch bag is constructed with an outer surface of polyurethane (PU) plastic sheeting. The bag has a storage compartment that is lined with plastic sheeting and has no additional features. There is a layer of foam plastics between the exterior of the bag and the interior lining. It is designed to provide storage, protection, portability and organization to food and beverages during travel. The bag is also used to maintain the temperature of food and beverages during travel. It secures with a zipper closure along three-sides and has a padded carrying handle at the top. The insulated lunch bag measures approximately 10” (W) x 7” (H) x 3” (D).
The applicable subheading for the pencil case will be 4202.32.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic, of reinforced or laminated plastics. The rate of duty will be 12.1 cents/kg + 4.6% ad valorem.
The applicable subheading for insulated lunch 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 duty rate will be 3.4% 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/.
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.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division