&&The product is a tote bag that is intended to be used to keep delivery food cool by the means of a freezable gel in the walls of the bag. It has a top hinged lid closure secured with a velcro strap, two handles and two shoulder straps. The exterior is made from electroplated aluminum. The interior is made from polyethylene foam. It measures 34.3cm x 34.3cm x 25.4cm.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your request for an Advance Ruling you proposed tariff classification under 4202.92.90.90. This tariff classification number is incorrect.&&&&The product is a tote bag with a top hinged lid closure. Memorandum D10-15-29 provides guidance for the classification of bags based on shape, size, feature and utility. Explanatory Notes to heading 42.02 defines the expression "insulated food or beverage bags". The product is a reusable insulated bag used to maintain the temperature of foods and beverages during transport or temporary storage. According to the terms of heading 42.02, this heading covers insulated food or beverages bags. The product has an outer surface of electroplated aluminum. Therefore, it is covered by subheading 4202.99.&&