CLA-2-42:OT:RR:NC:N4:441
Nicholas D’Andrea
Mallory Alexander International Logistics
777 Sunrise Highway
Lynbrook, NY 11563
RE: The tariff classification of an insulated cooler bag from China
Dear Mr. D’Andrea:
In your letter dated April 11, 2019, you requested a tariff classification ruling on behalf of your client, Flatbox International Inc. You have submitted a sample, which will be returned to you under separate cover.
The submitted sample, SKU # 100-015, is an insulated cooler bag. It is constructed with an outer surface of 100 percent man-made textile material. The 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 features two handles and four zipper closures along the side seams. When the article is unzipped and laid flat, it can be used as a placemat. It measures approximately 17.5 inches by 17.5 inches when unzipped.
In your ruling request, you suggested the bag be classified under subheading 4016.99.0500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of vulcanized rubber other than hard rubber: other: other: household articles not elsewhere specified or included. However, insulated cooler bags are specifically provided for in Heading 4202. Pursuant to General Rule of Interpretation GRI 3(a), articles provided for in two headings are to be classified in the heading which provides the more specific description. Insulated cooler bags are specifically provided for in Heading 4202 and, as such, your product will be classified therein. Moreover, the article is not predominately constructed of rubber, but rather textile material.
The applicable subheading for the insulated cooler 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 general rate of duty will be 7 percent ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS.
For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974).
Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 4202.92.08, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading, 4202.92.0807, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the notice cited above and the applicable Chapter 99 subheading.
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 the World Wide Web at https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division