&&The thermo wine carrier is a two piece molded plastic item shaped like a bottle with a thin wire-like metal handle. The interior of the carrier has a layer of black hard foam that acts as thermal insulation. This good is used to tote, and to keep cool, a pre-chilled bottle of wine.

&&You have indicated that the anticipated tariff classification number for the product is 4202.99.90.90. Heading 42.02 reads, "Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper." Consideration is given to the Explanatory Notes to heading 42.02 which read in part:&&&&"This heading covers only the articles specifically named therein and similar containers".&&&&These containers may be rigid or with a rigid foundation, or soft and without foundation.&&&&Subject to Notes 2 and 3 to this Chapter, the articles covered by the first part of the heading may be of any material. The expression " similar containers " in the first part includes hat boxes, camera accessory cases, cartridge pouches, sheaths for hunting or camping knives, portable tool boxes or cases, specially shaped or internally fitted to contain particular tools with or without their accessories, etc.&&&&The articles covered by the second part of the heading must, however, be only of the materials specified therein or must be wholly or mainly covered with such materials or with paper (the foundation may be of wood, metal, etc.). The term "leather" includes chamois (including combination chamois) leather, patent leather, patent laminated leather and metallised leather (see Note 1 to this Chapter). The expression " similar containers " in this second part includes note-cases, writing-cases, pen-cases, ticket-cases, needle-cases, key-cases, cigar-cases, pipe-cases, tool and jewellery rolls, shoe-cases, brush-cases, etc."&&&&Based on the foregoing, the thermo wine carrier is not covered by the first portion of this heading. Consideration is given to classification in this heading based on the second portion of the heading which lists insulated food or beverage bags. The Explanatory Notes to the heading state that, "The expression "insulated food or beverage bags" covers reusable insulated bags used to maintain the temperature of foods and beverages during transport or temporary storage." This good is not a bag, nor is it composed of the materials specified in the second portion of the heading. Specifically, this is not a good of sheeting of plastics; rather, it is composed of molded plastics. Thus, Heading 42.02 is disregarded.&&&&Heading 39.23 provides for "Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics." The Explanatory Notes to heading 39.23 read, in part, "This heading covers all articles of plastics commonly used for the packing or conveyance of all kinds of products."&&&&The thermo wine carrier meets the description of the goods described by the Explanatory Notes to heading 39.23, as it is made of plastic, and has the character of a container used for the conveyance of goods, in this instance for the conveyance of a bottle of wine. Therefore, the thermo wine carrier meets the terms of heading 39.23.&&