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NY G86161

January 16, 2001

CLA-2-42:RR:NC:TA:341 G86161


TARIFF NO.: 4202.92.4500

Ms. Barbara Y. Wierbicki
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of an insulated carrying bag from China.

Dear Ms. Wierbicki:

In your letter dated January 5, 2001, on behalf of Avon Products, Inc., you requested a tariff classification ruling for an insulated carrying bag. Your sample is being returned as requested.

Avon Products, item PP 218943, is a carrying bag wholly manufactured of compact polyvinyl chloride (PVC) plastic sheeting. The PVC sheeting is reinforced or laminated with a woven textile backing. The exterior surface constituent is the PVC sheeting. The bag is designed to be carried similar to a backpack or on the shoulder. The lower portion is constructed of three layers and is similar to an insulated beverage carrier. The upper is of a single layer of the compact sheeting of plastic and is designed to contain personal effects or other accessories such as picnic accessories. The bag has a zippered front pouch measuring 9” x 5 ½” x 2” which is intended for personal effects or accessories.

The Court of International Trade in Sports Graphics Inc. v. United States, 806F. Supp 268 (CIT 1992) had previously ruled that a soft sided cooler, chiefly used for the preparation, serving and storage of food or beverages was not classified as a travel good based on the fact that the travel goods provision did not provide for such goods and a more specific provision provided for articles chiefly used for the preparing, serving or storing of food or beverages. The United States Court of Appeals for the Federal Circuit ultimately reviewed the identical articles. SGI, Incorporated v. The United States, 122F. 3d 1468, is noted. The Appeal Court noted that the same facts and issues as in Sports Graphics existed in SGI. The Appeal Court ruled upon coolers, which were chiefly used for preparing, serving and storing of food and beverages and found that the travel goods provision did not provide for such goods.

PP 218943 is, in part, an insulated carrying bag of a kind called a “cooler bag”. However it is not a “cooler”. The overall bag is a traveling bag similar to the goods of heading 4202, HTSUSA, such as backpacks, haversacks or rucksacks.

The applicable subheading for item PP 218943 will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic or of textile materials, other. The rate of duty will be 20 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 Kevin Gorman at 212-637-7091.


Robert B. Swierupski

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