CLA-2-42:OT:RR:NC:N4:441
Ms. Judy Weaver
CB Customs Brokerage Services LLC
4450 Witmer Industrial Estate, Unit 3
Niagara Falls, NY 14305
RE: The tariff classification of insulated cooler bags from China
Dear Ms. Weaver:
In your letter dated September 19, 2019, you requested a tariff classification ruling on behalf of your client, Instore Products Ltd. You have submitted samples, which will be returned to you under separate cover.
The two samples are insulated cooler bags. They are designed to provide storage, protection, portability and organization to food and beverages during travel. The articles are also designed to maintain the temperature of food and beverages. Each bag features a top zippered closure around three sides and two handles. It measures approximately 6.5 inches (W) by 13 inches (H) by 17 inches (D).
In your request, you state that there is no style number for item 1. The article is constructed with an outer surface of man-made textile materials. Item 2, style number 3530, is constructed with an outer surface of plastic sheeting.
The applicable subheading for item 1 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 textile materials, other, of man-made fibers. The general rate of duty will be 7 percent ad valorem.
The applicable subheading for item 2, style number 3530, will be 4202.92.1000, HTSUS, which provides for insulated food and beverage bags, with outer surface of sheeting of plastic or of textile materials, other. The general rate of duty will be 3.4 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.92.0807 and 4202.92.1000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4202.92.0807 and 4202.92.1000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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