CLA-2-42:OT:RR:NC:N4:441
Carol Robertson
Carmichael International Service Inc.
1200 Corporate Center Drive Suite 200
Monterey Park, CA 91754
RE: The tariff classification of three insulated cooler bags from China
Dear Ms. Robertson:
In your letter dated August 23, 2023, you requested a tariff classification ruling on behalf of your client, California Innovations Inc. Photographs and descriptive literature were provided for our review.
Style 10002363 consists of three insulated cooler bags. In your submission, you stated that each cooler bag is constructed with an outer surface of 100 percent polyester, which is a man-made material. They provide storage, protection, organization and portability to food or beverage during travel. They are also designed to maintain the temperature of food or beverages. Each cooler bag has one interior compartment and a layer of foam plastic between the lining and the textile outer surface. Each features a zippered closure at the top. The first insulated bag measures 13.5 inches (L) x 8.4 inches (H) x 1 inch (D). The second and third insulated bags measure 11.75 inches (L) x 6.5 inches (H) x 1.25 inches (D).
The applicable subheading for the insulated cooler bags 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 sheeting of plastic or of textile materials, with outer surface of textile materials, other, of man-made textiles. The general duty rate will be 7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading, 4202.92.0807, 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 4202.92.0807, 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