CLA-2-39:OT:RR:NC:N4:422
Carol Robertson
Carmichael International Service
533 Glendale Boulevard
Los Angeles, CA 90026
RE: The tariff classification of an insulated cooler bag and plastic food containers from China
Dear Ms. Robertson:
In your letter dated November 12, 2013, on behalf of California Innovations Inc., you requested a tariff classification ruling.
The submitted sample is identified as a Perfect Picnic Combo, Style No 38701. This item is comprised of an insulated cooler bag within which is situated plastic food storage containers that are identified as “8 Piece” and further identified under the name “Interlockers.” Also submitted is a sample of the same 8 Piece Interlocker plastic food storage containers without a cooler bag and identified as Style No 1L-8-PP. As you requested, the samples will be returned to you.
The insulated cooler bag is constructed with an outer surface of polyester textile material. It provides storage, protection, portability, and organization to food or beverages during travel. The bag is also designed to maintain the temperature of food and beverages. It has one interior compartment with a layer of foam plastics between the outer surface and the interior lining.
The 8 Piece Interlocker plastic food storage containers consist of one large plastic rectangular shaped container that measures approximately 8” by 10¾” by 3¾” high, within which are situated two smaller plastic rectangular shaped containers that each measure approximately 4¾” by 7¼” by 2¾” high. Each of the three containers has a snap on lid. Also included are two freezer blocks which respectively snap onto the base of the two smaller containers to keep the food that will be container cold until eaten. The containers are all made of polypropylene (PP) plastic material. The freezer blocks, which are identified as “Ice Bricks”, are made of plastic with internal refrigerant gel and are designed to be kept in the freezer when not in use.
You have suggested that when the cooler bag and the plastic food storage containers are imported together that they should nevertheless be classified separately. You have also suggested that the cooler bag is correctly classified in subheading 4202.92.0807 and that the plastic food storage containers are correctly classified in subheading 3924.10.4000. We agree with your suggestions.
While the plastic food storage containers do fit into the cooler bag they are not specially shaped, dedicated, or molded in any way to the design of the cooler bag. In addition, this exact same 8 Piece plastic food storage container Interlocker configuration is also imported and sold separate from the cooler bag. Therefore, the cooler bag and food storage containers are not considered a composite good or a set within the meaning of General Rule of Interpretation (GRI) 3. Consequently, the cooler bag and the plastic food storage containers will be classified separately.
The applicable subheading for the cooler bag of Style 38701 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 rate of duty will be 7% percent ad valorem.
The applicable subheading for the 8 Piece Interlocker plastic food storage containers of Style No 38701 and for Style No 1L-8-PP 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 Gary Kalus at (646) 733-3055.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division