CLA-2-42: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 31, 2012, you requested a tariff classification ruling on behalf of your client, California Innovations, Inc. Your samples will be returned to you.
Style CIPVB14 is an insulated cooler bag constructed with an outer surface of polyvinyl butyral (PVB) plastic sheeting. It is designed to provide storage, protection, portability and organization to food and beverages during travel. It is also designed to maintain the temperature of food and beverages. The interior of the bag has a layer of foam plastic between the interior lining and the outer surface. The bag has an additional, removable hard plastic liner. The front exterior has an open pocket across the entire width of the bag. The bag secures with a hook-and-loop closure and has an adjustable webbed shoulder strap. It measures approximately 11.5” (W) x 8.5” (H) x 6.5” (D).
Style 69642 consists of an insulated cooler bag and a five-piece plastic food container. The cooler bag and food container are not considered a set for tariff purposes, General Rule of Interpretation (GRI) 3(b) noted. As such, each component will be classified under its appropriate subheading. The cooler bag is constructed with an outer surface of polyester textile material. The cooler bag is designed to provide storage, protection, portability and organization to food and beverages during travel. It is also designed to maintain the temperature of food and beverages. The interior of the bag has a layer of foam plastic between the interior plastic lining and the outer surface. The cooler bag secures with a nylon zipper closure and has two shoulder straps. It measures approximately 15.5” (W) x 9.5” (H) x 6” (D).
The style you refer to as Musbento consists of an insulated cooler bag and a plastic food container. The cooler bag and food container are not considered a set for tariff purposes, General Rule of Interpretation (GRI) 3(b) noted. As such, each component will be classified under its appropriate subheading. The cooler bag is constructed with an outer surface of polyester textile material. The cooler bag is designed to provide storage, protection, portability and organization to food and beverages during travel. It is also designed to maintain the temperature of food and beverages. The interior of the bag has a layer of foam plastic between the interior plastic lining and the outer surface. The cooler bag secures with a nylon zipper closure and has two vinyl carrying handles. It measures approximately 11” (W) x 8” (H) x 5” (D).
The food containers are constructed of polypropylene plastic. They are leak proof containers with locking lids and are dishwasher/microwave safe. The five-piece container has removable compartments.
The applicable subheading for style CIPVB14 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 percent ad valorem.
The applicable subheading for style 69642 and style Musbento will be 4202.92.0807, 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 the plastic food containers 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,
Thomas J. Russo
Director
National Commodity Specialist Division