CLA-2-N4:OT:RR:NC:N4:441
Carol Robertson
Carmichael International Service
533 Glendale Boulevard
Los Angeles, CA 90026
RE: The tariff classification of insulated cooler bags and food containers from China
Dear Ms. Robertson:
In your letter dated October 2, 2013, which was received in this office on October 17, 2013, you requested a tariff classification ruling on behalf of California Innovations Inc. You have submitted samples which are being returned to you.
Style 64880 is identified as an 8-piece sandwich set which is sold under the name “Interlockers” because all pieces are stacked when sold. This item is comprised of one sandwich container, two snack containers, three respective lids for the three containers, and two freezer blocks. The containers are all made of polypropylene (PP) plastic material. The freezer blocks, which are identified as “Ice Bricks”, are plastic with internal refrigerant gel and are kept in the freezer until needed. The Ice Bricks lock into the lids of the snack containers to keep the food cold until eaten.
Style 64590 is identified as a 6-piece salad set which is sold under the name “Interlockers” because all pieces are stacked when sold. This item is comprised of one salad container, one dressing container, two respective lids for the two containers, one four compartment condiment tray and a double Ice Brick. The containers, lids, tray and Ice Brick are comprised of the same materials as the components of Style No 64880.
Styles 69613, 69663, and 69303 each consist of one insulated cooler bag and several food containers in configurations similar to those described above. While the food containers do fit into the cooler bags they are not specially shaped, dedicated, or molded in any way to the design of the cooler bags. The cooler bags and food containers are not considered sets or a composite goods for tariff purposes, General Rule of Interpretation (GRI) 3(b) noted. As such, each component will be classified under its appropriate subheading.
The insulated cooler bags are each constructed with an outer surface of polyester textile material. The cooler bags provide storage, protection, portability, and organization to food or beverages during travel. The bags are also designed to maintain the temperature of food and beverages. They each have one interior compartment with a layer of foam plastics between the outer surface and the interior lining.
The applicable subheading for the cooler bags of styles 69613, 69663, and 69303 will be 4202.92.0807, 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, with outer surface of textile materials, other, of man-made textiles. The duty rate will be 7% percent ad valorem.
The applicable subheading for style 64880, style 646590, and the food containers of styles 69613, 69663, and 69303 will be 3924.10.4000, HTSUS, which provides for tableware, kitchenware…of plastics: tableware and kitchenware: 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 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division