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February 16, 1999

CLA-2-39:RR:NC:SP:222 D87326


TARIFF NO.: 3924.10.5000

Mr. Darrell Serkin, Jr.
DJS International Services, Inc.
P. O. Box 612785
DFW Airport, TX 75261

RE: The tariff classification of a plastic cooler bag from China.

Dear Mr. Serkin:

In your letter dated January 14, 1999, you requested a tariff classification ruling.

The submitted sample is identified as a 12 pack cooler bag. The outer surface is made of cellular plastic backed with a plain woven fabric. The woven fabric is merely for reinforcement. The outer surface is considered to be plastic. The insulation is composed of very thick foam. It is designed with a pocket on the front side that has the letter “G” and the word “Georgia” embroidered thereon. This pocket has a Velcro-like closure. A nylon zipper extends the entire length of the top of the cooler bag. There is a snap feature on each end of the zipper and the cooler bag. The bag may be snapped at each end to appear smaller or the snaps can remain open and extend the height of the cooler bag. This bag features two webbed carry handles.

The applicable subheading for the plastic cooler bag will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles...of plastics: tableware and kitchenware: 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 Masterson at 212-637-7090.


Robert B. Swierupski

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