April 2018 Customs Broker License Exam Question 34 – Classification

Because there are three answer choices under the same chapter sub heading 4202.92, it is generally a good idea to check these classification choices first so we can either rule out all of them quickly thereby saving time and if not, we may find the correct classification among these choices.

The item is an insulated cooler bag constructed with an exterior surface of textile material that is 55 percent nylon and 45 percent polyester, of man-made fibers. Chapter heading 4202 includes insulated food or beverage bags made of textile materials … or wholly or mainly covered with such materials. So, this item appears to be classifiable under this heading. But we need to identify the correct sub-heading.

Chapter sub-heading 4202.92 classifies other insulated food or beverage bags with outer surface of plastic or textile materials. Under this sub heading, insulated food or beverage bags with outer surface of textile materials (as in this case) are classifiable under two further sub categories.

4202.92.0400 classifies beverage bags whose interior incorporates a flexible plastic container for storing and dispensing potable beverages through an attached flexible tubing which is not the case with this item. So this item will fall under 4202.92.08: Other.

The Other category is further sub categorized into 3 sub categories depending on whether the bag is made of cotton, man-made fibers or other material. In this case the bag is made of man-made fibers and so the correct classification would be 4209.92.0807, Harmonized Tariff Schedule of the United States (HTSUS), which provides for insulated food and beverage bags, with outer surface of textile materials, other, of man-made fibers.