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NY D82880




October 7, 1998

CLA-2-63:RR:NC:TA:352 D82880

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9989

Ms. Amy Johnson
WalMart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of an insulated lunch cooler/tote from China.

Dear Ms. Johnson:

In your letter dated September 30, 1998 you requested a tariff classification ruling. The sample you submitted is being returned to you as requested.

The submitted sample, designated as style 4850wwl, is a insulated soft sided cooler bag designed as a lunch bag. It measures 8" X 7" X 3.75" and features a webbed textile carrying strap and zippered closure at the top of the bag which extends around 75% of the perimeter of the bag. This product is manufactured using three distinct layers of material. The outer layer consists of a plain woven filament nylon fabric which has been coated covered or laminated with a layer of non-cellular polyvinyl chloride plastic. The plastic surface of this layer faces outward and has been printed with a design featuring representations of various colors of "Crayola" crayons. The middle layer of this product is composed of cellular polyurethane and measures approximately 0.25 inches in thickness. This layer acts as an insulating layer and functions to both cushion and preserve the contents of the bag. The inner layer is composed of polyvinyl chloride plastic sheeting. This product is an insulated cooler bag for a child's lunch and is designed to maintain temperature over time to preserve and protect the quality of the food which it carries.

The outer layer of this product is a combination of compact plastic and textile. Based on Note 2 to Chapter 59, this material would be considered a textile material. Consequently, this product is a composite good constructed of both textile (the outer layer and the carrying strap) and plastic materials (the insulating cellular plastic layer and the inner layer of plastic sheeting). Based on the quantity, price and function of the various materials, the essential character of this product has been imparted by the textile components.

The applicable subheading for the soft sided cooler lunch bag will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, other, other, other, other, other. The rate of duty will be 7 percent ad valorem.

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 Alan Tytelman at 212-466-5896.

Sincerely,

Robert B. Swierupski
Director,

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