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HQ 088254


March 27, 1991

CLA-2 CO:R:C:F 088254 SLR

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.4500

Mr. J.M. Martineau
Valembal Manufacturers
Boite Postale 18
45590 SAINT CYR EN VAL
France

RE: Insulated Shopping Bag

Dear Mr. Martineau:

This is in response to your letter of November 15, 1990, wherein you requested the proper classification of the "Sac Isotherme" shopping bag under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample was submitted for our examination.

FACTS:

The sample before us is an insulated shopping bag consisting of an outer surface of metalized polyester plastic sheeting material, a thin foam interlining, and a polyvinyl inner lining. It measures approximately twenty inches by thirteen inches by six inches, has a sturdy plastic handle, and is similar to a standard rectangular shopping bag. The bag is designed to transport fresh or frozen food from the place of purchase to the home.

ISSUE:

What is the proper classification of the above-described shopping bag under the HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes.

Heading 4202, HTSUSA, provides for, among other articles, shopping bags wholly or mainly covered with plastic sheeting. Chapter 42, Legal Note 2(b), however, indicates that heading 4202 does not cover "[b]ags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading 3923)."

As the shopping bag at issue is of durable construction, it is designed for prolonged use. Accordingly, it is classifiable in heading 4202.

Subheading 4202.92, HTSUSA, provides for travel, sports and similar bags, with an outer surface of plastic sheeting or textile materials. Chapter 42, Additional U.S. Note 1, indicates that "the expression 'travel, sports and similar bags' means goods...of a kind designed for carrying clothing and other personal effects during travel, including...shopping bags...." As shopping bags qualify as "similar bags," the bag at issue is classifiable in subheading 4202.92, HTSUSA.

HOLDING:

The "Sac Isotherme" shopping bag is classifiable in subheading 4202.92.4500, HTSUSA, which provides for travel, sports and similar bags, other (than with an outer surface of textile materials). The applicable rate of duty is 20 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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