United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2006 NY Rulings > NY M80728 - NY M80779 > NY M80758

Previous Ruling Next Ruling
NY M80758




March 3, 2006

CLA-2-42:RR:NC:N3:341 M80758

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.3031; 4202.92.4500

Mr. Francis J. Sailer
Lafave & Sailer LLP
1730 Rhode Island avenue NW
Washington, DC 20036-0729

RE: The tariff classification of insulated traveling bags from China

Dear Mr. Sailer:

In your letter dated January 26, 2006, you requested a classification ruling. The request is on behalf of Jakks Pacific, Inc. of Malibu, California.

The submitted samples are identified as items “A” #50812”, “B” #50798/50799 and “C” #35617/35618. Each item is designed to resemble a pocketbook form of a handbag. Each bag has a metal facile frame/closure and an interior lining of heavy gauge polyvinyl chloride (PVC) sheeting of plastic. In addition, each bag has a middle layer of thin open cell foamed plastics that measures approximately 0.125” in thickness. Styles “A “ has double handles of imitation leather and styles “B” and “C” are carried by means of a single strap handle of imitation leather that is affixed to the top of the bag by metal “D” rings. Item “A” has an exterior surface material of 100% cotton fabric not of a pile or tufted construction. Item “B” has an exterior surface of a sheeting of plastic that is backed with a woven textile material and item “C” has an exterior surface of 100% nylon fabric. Items “B” and “C” have a strap and tuck lock closure in addition to the facile top.

You have indicated that the items are made-up to be used as a child’s lunch or snack bag and have presented a chart and graphic depicting a bench test wherein the bags’ ability to retard temperature gain is demonstrated. A plastic container containing hot water, which was heated to a temperature of 147.2 degrees Fahrenheit, was placed in the bag and the temperature verified at 15-minute intervals. The temperature decreased approximately 9 percent in the first 30 minutes, 20 percent in the first hour and 30 percent in the first hour and a half. You have suggested that the bags are classified within that portion of Subheading 4202.92, HTSUS, wherein articles principally used as “insulated food or beverage bags” are classified and according to the composition of the outer surface.

Classification within the Harmonized Tariff System of the United States is according to the General Rule of Interpretation (GRI) taken in order. GRI 1 provides that articles will be classified in the most specific provision and according to the Legal language of each Chapter and Heading and all applicable Notes.

The Heading 4202 Explanatory Notes at page 792, E.N., provides:

“The expression “insulated food or beverage bags” covers reusable insulated bags used to maintain the temperature of foods and beverages during transport or temporary storage.”

In addition, the expression is subject to the application of Additional Rule of Interpretation 1(a) wherein the use is determine in accordance with the use in the United States and the controlling use is the principal use. Therefore, articles classified within the provision for “insulated food or beverage bags” must be both principally used to contain food or beverages and to maintain their temperature. The fact that the bags are made-up having a thin middle layer of open cell foamed plastics does not satisfy the requirement. Many of the various bags containers and cases as enumerated in Heading 4202 and its Notes are similarly made-up having a thin middle layer and are not of a kind classified in the cited provision.

The three carrying bags are similar to articles that are often referred to as traveling bags and /or toiletry bags intended and principally used to contain toiletries and some cosmetics during travel. Items that are eo nomine provided in subheading 4202.92 include goods that are traveling bags and toiletry bags.

Chapter 42, Additional U.S. Note 1 provides in part:

For the purposes of Heading 4202, the expression “travel, sport and similar bags” means goods, other than those falling in subheadings 4202.11, through 4202.39, of a kind designed for carrying clothing and other personal effects during travel”

The three articles now presented are not principally used to contain food or beverages and the fact that they are capable to retard temperature loss does not establish that they can sustain the temperature at a desired temperature. The fact that the temperature significantly decreases is indicative that the bags are not used to maintain the original temperature of 147.2 degrees Fahrenheit. Therefore classification with that part of subheading 4202.92 that provides for “insulated food or beverage bags” is not considered to be the most specific provision within which the bags are classified. Each carrying bag is most specifically classified within the “travel, sport and similar bags” portion of subheading 4202.92 and according to the composition of the outer surface.

The applicable subheading for Item “A” will be 4202.92.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for travel, sport and similar bags, with outer surface of textile materials, not of pile or tufted construction of cotton. The duty rate will be 6.3 percent ad valorem.

The applicable subheading for item “B” will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for travel, sport and similar bags, with outer surface of textile materials or of sheeting of plastic, other. The duty rate will be 20 percent ad valorem.

The applicable subheading for Item “C” will be 4202.92.3031 Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for travel, sport and similar bags, with outer surface of textile materials, other, of man-made fibers. The duty rate will be 17.6 percent ad valorem.

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 World Wide Web at http://www.usitc.gov/tata/hts/.

Tariff numbers 4202.92.1500 and 4202.92.3031 fall within textile category designations 369 and 670, respectively. . Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 Kevin Gorman at 646-733-3041.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: