CLA-2-42:OT:RR:NC:N4:441
Christian Bottler
Mettler Packaging LLC
390 Moorefield Industrial Park Road
Moorefield, WV 26836
RE: The tariff classification of an insulated cooler bag from Vietnam or China
Dear Mr. Bottler:
In your letter dated August 2, 2023, you requested a tariff classification ruling. Photographs and product descriptions were provided for our review.
The article at issue is an insulated cooler bag. In your submission, you stated that the article is constructed with an outer surface of plastic sheeting. The cooler bag provides storage, protection, organization and portability to food or beverages during travel. It is also designed to maintain the temperature of food or beverages. You indicated that there is a layer of foam plastic between lining and the outer layer. The cooler bag features a zippered closure at the top and two handles. The article measures 13 inches (H) x 11.4 inches (W) x 8.3 inches (D).
In your request, you suggest that the cooler bag be classified under subheading 4202.92.0807, Harmonized Tariff Schedule of the United States (HTSUS), which provides for insulated food and beverage backpacks, with outer surface of sheeting of plastic or of textile materials, with outer surface of textile materials, other, of man-made textiles. However, you indicated that the outer surface is made up of plastic sheeting. The article will be classified accordingly.
The applicable subheading for the insulated cooler bag 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, 4202.92.1000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate 9903.88.03 of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., in addition to subheading 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, including information on exclusions and their effective dates, 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).
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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