CLA-2-39:OT:RR:NC:N4:421
Ms. Jane L. Taeger
Samuel Shapiro & Company, Inc.
One Charles Center
100 North Charles St.
Suite 1200 Baltimore, MD 21201
RE: The tariff classification of vinyl food delivery bags from China
Dear Ms. Taeger:
In your letter, dated December 12, 2014, you requested a binding ruling on behalf of your client, Clark Associates, Inc. New York Ruling N260407 was issued for several of the items therein, but the request was returned to you for additional information on items 124FCARRVNL, 124PIBAG2VNL, and 124PIBAG5VNL. Samples of two of these items, along with product information, were resubmitted to this office on February 14, 2015. The samples will be returned to you.
The request covers three insulated food delivery bags, items 124FCARRVNL, 124PIBAG2VNL, and 124PIBAG5VNL. Samples of items 124FCARRVNL and 124PIBAG2VNL were submitted for our review. Item 124FCARRVNL is an insulated food delivery bag measuring approximately 22” (L) x 13” (W) x 13” (H). The bag has an outer surface of blue vinyl sheet, nylon webbing carrying handles, and a zipper closure around the upper edges. It is insulated with 1”-thick polyurethane foam, and is lined with a woven polyester textile.
Item 124PIBAG2VNL is an insulated pizza delivery bag measuring approximately 18” (L) x 18” (W) x 5” (H). This bag is also constructed with an outer surface of red vinyl sheet. It is insulated with 1”-thick polyurethane foam and is lined with a woven polyester textile. The bag has nylon webbing carrying handles, a hook and loop closure, and grommets around the narrow side for ventilation. Item 124PIBAG5VNL shares the same construction, but measures approximately 20” (L) x 20” (W) x 12” (H).
In your letter, you suggest that the three delivery bags are classifiable under 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for insulated food bags with an outer surface of plastic sheeting. However, Headquarters rulings 962406 and 962029, both dated July 22, 1999, explain the decision of the Court of Appeals for the Federal Circuit in SGI, Incorporated v. United States, 122 F.3d 1468 (Fed. Cir. 1997), and its effect on the classification of such food delivery bags. Both rulings found that pizza delivery bags are precluded from classification in Heading 4202, HTSUS. HQ 962029 found that the bags, being designed primarily for the storage of pizzas at a desired temperature over a period of time, did not meet the terms of heading 4202. HQ 962406 found that such bags were described by the language of heading 3923, which provided for articles for the commercial conveyance of goods, which encompasses carriers designed for the commercial delivery of pizza.
The applicable subheading for items 124FCARRVNL, 124PIBAG2VNL, and 124PIBAG5VNL will be 3923.10.0000, HTSUS, which provides for Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: Boxes, cases, crates and similar articles. The rate of duty will be 3 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 Laurel Duvall at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division