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April 13, 1999

CLA-2-39:RR:NC:SP:222 D82212


TARIFF NO.: 3924.10.5000

Mr. William C. Neal
Rubbermaid Incorporated
1147 Akron Road
Wooster, OH 44691

RE: The tariff classification of five soft sided cooler bags from China.

Dear Mr. Neal:

In your letter dated September 4, 1998, you requested a tariff classification ruling.

You wish to import five cooler bags which are virtually identical except for size. They are the 6 quart,(styles #1313-06; & 8B4501 ASTDA), the 12 quart( style 1319-04), the 24 quart,(styles 1325-02 & 1335-04-442), the 34 quart and 34 quart picnic (styles 1329-02; 1330-02-223 & 8B44-01).

You have submitted a sample of one of the cooler bags and pictures and advertising literature for the others. All of the cooler bags have a textile outer surface. Each cooler has its entire bottom surface covered with rigid plastic. The plastic is placed over the textile. There is an approximately 1 1/2 inch rim of hard plastic at the top opening of the cooler bag.

The inside liner is made of PVC plastic and is sewn to the plastic rim. The rigid plastic base comes part way up the sides of the cooler and is sewn to the body of the bag. The coolers contain closed cell foam within the walls for insulation. Each cooler has a textile carry strap. In our opinion the essential character of the five cooler bags with plastic bottom and rim is imparted by the plastic components.

The applicable subheading for the five cooler bags will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for...tableware and kitchenware (of plastics), other. The rate of duty will be 3.4 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 Alice R. Masterson at 212-637-7090.


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