H304836

U.S. Customs and Border Protection HQ H304836 September 7, 2020 OT:RR:CTF:CPMM H304836 KSG CATEGORY: Classification TARIFF NO.: 4202.92.08 Craig M. Schau Menlo Worldwide Trade Services 6940 Engle Road Suite A Middleburg Heights, OH 44130 Jennifer Darrow 2707 Butterfield Road Oak Brook IL 60523 Debbie Brule Jacobson Global Logistics Inc. 18209 80th Avenue South, Suite A Kent WA 98032 Jane Taeger Samuel Shapiro & Company, Inc. One Charles Center 100 North Charles Street Suite 1200 Baltimore MD 21201 RE: Revocation of HQ 967177, NY N020627, NY N243289, NY N261656 and NY N260407; tariff classification of insulated pizza, grocery and food delivery bags Dear Mr. Schau, Ms. Darrow, Ms. Brule and Ms. Taeger: This letter is in reference to Headquarters Ruling Letter ("HQ") 967177, dated July 22, 2004, New York Ruling Letter (NY) N020627, dated December 11, 2007, NY N243289, dated July 16, 2013, NY N261656, dated March 11, 2015, and NY N260407, dated January 21, 2015, regarding the tariff classification of insulated pizza, grocery and food delivery bags in the Harmonized Tariff Schedule of the United States (HTSUS). In HQ 967177, U.S. Customs & Border Protection (CBP) classified three layer pizza delivery bags with an outer surface layer of man-made fiber textile material in subheading 6307.90.98, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other.” In NY N020627, CBP classified pizza delivery bags made of woven nylon fabric with polyester fiber fill in subheading 6307.90.98, HTSUS. In NY N243289, CBP classified insulated grocery bags in subheading 3923.29.00, HTSUS, which provides for "articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: Sacks and bags (including cones): Of other plastics." In NY N261656, CBP classified vinyl insulated food delivery bags in subheading 3923.10.90, HTSUS, which provides for " articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: Boxes, cases, crates and similar articles; Other." In NY N260407, CBP classified three different insulated food delivery bags: an insulated bag used to carry prepared foods; an insulated bag used to carry prepared deli trays; and an insulated bag used to carry up to two pizzas. The three bags were classified in heading 6307, HTSUS, as other made up articles. We have reviewed HQ 967177, NY N020627, NY N243289, NY N261656, and NY N260407 and determined that the rulings are in error. Accordingly, for the reasons set forth below, CBP is revoking HQ 967177, NY N020627, NY N243289, NY N261656, and NY N260407. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. §1625(c)(1)), as amended by section 623 of Title VI, notice proposing to revoke HQ 967177, NY N020627, NY N243289, NY N261656 and NY N260407 was published on July 22, 2020, in Volume 54, Number 28 of the Customs Bulletin. One comment was received in response to this notice, which is addressed below. FACTS: The pizza delivery bag at issue in HQ 967177 is composed of a three layer construction, with an outer surface of a man-made fiber textile material backed with compact plastic sheeting, an approximately 0.5 inch thick middle layer of nonwoven fiber fill, and a bottom layer of man-made textile fabric. The bag has a flap on its front-side. On the interior bottom, there is a compartment designed for insertion of an induction element. The bag measures 18" x 18" x 71/4". The pizza delivery bag at issue in NY N020627 is made of woven nylon fabric with polyester fiber fill. It measures 16" x 16"x 4". The insulated grocery bag at issue in NY N243289 is described as a bag to be used for home delivery of grocery products. An insert called a "Space Bag" made of expanded polyethylene foam sandwiched between two layers of metalized polyethylene terephthalate maintains the temperature of refrigerated or frozen products. It measures 14" x 19.25" x 7.75". NY N261656 involves both insulated food delivery bags and insulated pizza delivery bags. The food delivery bag has an outer surface of blue vinyl sheet, nylon webbing carrying handles and a zipper. It is insulated with 1" thick polyurethane foam and lined with woven polyester textile. It measures 22" x 13" x 13". The insulated pizza delivery bag has an outer surface of red vinyl sheet, insulated with 1" thick polyurethane foam and is lined with woven polyester textile. The insulated pizza delivery bag has grommets around the narrow side for ventilation. It measures 20" x 20"x 12". In NY N260407, CBP classified three different insulated food delivery bags. The first insulated bag is used to carry prepared foods; it can carry four steam table pans. It measures 22" x 13" x 13" and is made of three layers- an outer nylon layer, a polyurethane foam insulation layer and on the inside, a polyester fabric layer. The second insulated bag carries prepared deli trays. It measures 18" x 18" x 5" and has three layers with a foam insulation layer in the middle like the first bag. The third insulated bag is used to carry up to two pizzas, measures 18" x 18" 5" and also has t three layers with foam insulation in the middle layer. The three bags were classified in heading 6307, HTSUS, as other made up textile articles. ISSUE: Whether the insulated pizza, food and grocery delivery bags are properly classified in heading 4202, HTSUS, as insulated food or beverage bags, in heading 3923, HTSUS, as articles for the conveyance or packing of goods, of plastics; or in heading 6307, HTSUS, as "Other made up articles, including dress patterns.” LAW AND ANALYSIS: Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. GRI 6 provides that for legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative section and chapter notes also apply, unless the context otherwise requires. The HTSUS subheadings under consideration are the following: 3923 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: 3923.10 Boxes, cases, crates and similar articles: 3923.10.90 Other 4202 Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper: Other: 4202.92 With outer surface of sheeting of plastics or of textile materials: Insulated food or beverage bags: With outer surface of textile materials: 4202.92.08 Other 6307 Other made up articles, including dress patterns: 6307.90 Other: 6307.90.98 Other In understanding the language of the HTSUS, the Explanatory Notes (EN's) of the Harmonized Commodity Description and Coding System, constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispo

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. GRI 6 provides that for legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative section and chapter notes also apply, unless the context otherwise requires. The HTSUS subheadings under consideration are the following:3923 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics:3923.10 Boxes, cases, crates and similar articles:3923.10.90 Other 4202 Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper: Other:4202.92 With outer surface of sheeting of plastics or of textile materials: Insulated food or beverage bags: With outer surface of textile materials:4202.92.08 Other6