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NY E86021

September 20, 1999

CLA-2-39:RR:NC:SP:222 E86021


TARIFF NO.: 3924.10.5000

Mr. Paul Leitner
Continental Agency Inc.
535 Brea Canyon Road
Walnut, CA 91789

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

Dear Mr. Leitner:

In your letter dated August 18, 1999, on behalf of your client Tofasco of America, you requested a classification ruling.

The submitted sample is a red, black and white, plastic cooler bag. It is identified as item number TL97010. The outer surface of the bag is composed of 40 percent nylon, 53.4 percent plastic and the zipper is composed of 6.6 percent plastic. The inside lining of the cooler bag is composed of plastic with foam insulation. The bag contains an inner zippered pocket in the lid and another zippered pocket on the front. A webbed handle is attached to the sides of the cooler bag. The handle can be extended from hand carry to a shoulder strap. This bag measures approximately 12 inches in length by approximately 7 inches wide by approximately 9 inches high.

“The cooler is chiefly used to maintain food or beverage at a desired temperature over a period of time”. (SGI, INC. v United States).

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 articlesof 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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