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NY I87125

October 9, 2002

CLA-2-42:RR:NC:3:341 I87125


TARIFF NO.: 4202.92.1000

Gail Hagans, CHB
Branch Manager
C/o D.L. Bynum & Company, Inc.
510 Plaza Drive
Suite 1890
Atlanta, Georgia 30349

RE: The tariff classification of an insulated lunch kit from China; GRI 3(b)

Dear Ms. Hagans:

In your letter dated September 27th, 2002 you requested a tariff classification ruling. The request is on behalf of IBS,LLC.

     The sample submitted, style 35014, is a three-piece lunch kit. It consists of an insulated carrying bag made up similar to a lunch box. a plastic drink bottle and a plastic food/sandwich container. The set will be presented on entry put up for retail sale as a set. The insulated carrying bag is made of three layers of material. The outer layer consists of sheeting of embossed compact plastics. The middle layer is of foamed plastics. This layer functions as an insulating and cushioning material. The third layer that forms the interior of the lunch bag is of plastic sheeting material. The bag features a top lid with a nylon coil zipper that extends around three sides of the top. The insulated carrying bag has a fabric web handle. The lunch bag is chiefly used to store, protect and organize food or beverages and to maintain the temperature. The plastic drink bottle is designed with a screw off top that has a pour spout. The bottle is capable of holding one pint.

      This combination of articles is considered a set for tariff purposes. The insulated carrying bag imparts the essential character.

The applicable subheading for the lunch kit, style 35014, will be 4202.92.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other bags, containers or cases, with outer surface of sheeting of plastic or of textile materials, insulated food or beverage bags, other. The rate of duty will be3.4% 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 646-733-3041.


Robert B. Swierupski

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