CLA-2-42:OT:RR:NC:N4:441
Lynn Schab
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111
RE: The tariff classification of an insulated lunch bag from China
Dear Ms. Schab:
In your letter dated March 10, 2014, you requested a tariff classification ruling. You have submitted a sample, which we are returning to you.
Item 159111, which you have described as the “BTS LUNCH BAG HOT BRIGHT IGLOO” is an insulated lunch bag constructed with an outer surface of thermoplastic olefin (TPO) plastic sheeting and man-made textile material. The front panel is wholly constructed with an outer surface of the textile material. The textile is bright pink, orange, white, and black. The black textile is a mesh which creates a textured appearance. The side panels are of approximately 60% textile that is the same bright pink as the front panel and 40% plain black TPO sheeting. The front of the bag also has a decorative textile strap that is used to secure the top opening. The bottom panel and back panel are made up of the TPO sheeting. The textile of the front and side panels creates the most visually prominent and stunning impact. The decorative design created by the brightly colored textile on the front panel is the first thing the consumer is likely to see. It is also what will most likely prompt the consumer to choose the article. As such, the essential character of the bag is imparted by the textile, General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule (HTSUS), noted.
The lunch bag is designed to provide storage, protection, organization, and portability to food and beverages during travel. It is also designed to maintain the temperature of food and beverages. The bag has one interior storage compartment with a plastic lining and a layer of foam plastic between the lining and the body of the bag. The lunch bag has a flap with a snap buckle closure and a carrying handle at the top. The front exterior of the bag has open mesh pocket. The bag measures approximately 7.75" (W) x 10.5" (H) x 4.25" (D).
The applicable subheading for the insulated lunch bag will be 4202.92.0807, HTSUS, which provides for insulated food and beverage bags, with outer surface of textile materials, other, of man-made fibers. The duty rate will be 7% 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division