CLA-2:CO:R:C:G 083362 SR
Mr. John R. Ramirez
James G. Wiley Co.
P.O. Box 90008
Los Angeles, Ca. 90009
RE: Classification of "Duet Pac" picnic cooler
Dear Mr. Ramirez:
This is in reference to your letter dated October 27, 1988,
requesting the classification of the "Duet Pac" picnic cooler
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). A sample was submitted.
FACTS:
The merchandise at issue consists of a moulded plastic
insulated picnic cooler which contains special compartments and
containers to preserve and carry food. The cooler measures
approximately 11 inches by 10 1/2 inches by 7 inches and is
carried by means of a woven textile shoulder strap. The cooler
contains one central compartment for the preserving and storing
of food and beverages. The lid contains a specially designed
compartment that contains two plates, two cups, two containers, a
small plastic cutting board, and a corkscrew. There is a special
compartment built into the front of the cooler which contains an
opener, a knife, two spoons and two forks.
ISSUE:
What is the classification of the "Duet Pac" picnic cooler?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is in accordance
with the General Rules of Interpretation (GRI), taken in order.
-2-
GRI 3(b) provides that goods put up in sets for retail sale shall
be classified as if they consisted of the material or component
which gives them their essential character. The Explanatory
Notes provide the official interpretation of the tariff at the
international level. The Explanatory Notes to GRI 3(b) define
goods put up in sets for retail sale to mean goods which consist
of at least two different articles which are prima facie,
classifiable in different headings, consist of products or
articles put up together to meet a particular need or carry out a
specific activity, and are put up in a manner suitable for sale
directly to users without repacking. The picnic cooler with
containers and utensils meets this definition of a set. Each of
the separate items that are included with the cooler are prima
facie classifiable in different headings. They all are intended
for use on a picnic and they come packaged together.
The essential character of the item is imparted by the
cooler. It is the bulk of the article and plays the main role.
It serves to hold all the other components of the set and
insulates any food stored in the containers. The cooler is
classifiable under heading 3923, HTSUSA, which provides for
articles for the conveyance or packing of goods, of plastics.
The cooler is used to store food and to convey it to a picnic.
HRL 083856 dated May 18, 1989, dealt with plastic Thermos-
type beverage holders. These beverages holders were classified
under heading 3923, HTSUSA, as articles for the conveyance or
packing of goods, of plastics. These beverage holders, like the
coolers at issue, are purchased empty and filled by the consumer
and are used to transport liquid beverages. HRL 084064 dated
June 13, 1989, dealt with plastic food boxes that are designed to
store and transfer fish. These food boxes were classified under
heading 3923, HTSUSA, as articles for the conveyance or packing
of goods, of plastics.
HOLDING:
The merchandise at issue is classifiable under subheading
3923.10.0000, HTSUSA, which provides for articles for the
conveyance or packing of goods, of plastics, boxes, cases,
crates, and similar articles. The rate of duty is 3 percent ad
valorem under the General duty rate column.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc A.D. New York Seaport
1 cc Durant
1 cc legal reference