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NY E82430

January 18, 2000

CLA-2-39:RR:NC:SP:222 E82430


TARIFF NO.: 3924.10.5000

Mr. Peter A Martin
Vorys, Slater, Seymour and Pease LLP
1828 L Street NW, Eleventh Floor
Washington DC 20036-5109

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

Dear Mr. Martin:

In your letter dated May 13, 1999, on behalf of Abbott Laboratories, Ross Products Division, you requested a tariff classification ruling.

You have provided a sample of a cooler bag, manufacturers style # Y-8490 (importers # Y9060). From examination of the sample, we determined that the bag has an outer surface of plastic not backed with textile. The bag is approximately 12 inches square. It has an inner insulation of plastic foam and an inner lining of plastic. The piping on the seams and the front pocket are also of plastic. There is a side pocket of textile material and straps of woven textile webbing. The bag has two inside pockets of plastic and two coolant packs. The cooler bag has a full zipper closure to insure long term stability of the interior environment of the cooler.

You have provided affidavits stating that the cooler bag is intended to be used solely for the storage of expressed breast milk, infant formula and related food products. It is not intended to store or carry other types of baby related items.

In our opinion “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 cooler bag will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for 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 R. Masterson at 212-637-7090.


Robert B. Swierupski

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