CLA-2 CO:R:C:G 087971 SLR
Mr. John R. Ramirez
James G. Wiley Co.
P.O. Box 90008
Los Angeles, CA 90009
RE: Revocation of HRL 083362 of July 21, 1989;
"Duet Pac" Picnic Cooler
Dear Mr. Ramirez:
On July 21, 1989, in Headquarters Ruling Letter (HRL)
083362, this office classified the "Duet Pac" picnic cooler in
subheading 3923.10.0000, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), which provides for articles for the
conveyance or packing of goods, of plastics; boxes, cases,
crates, and similar articles. We have found that classification
to be in error.
The merchandise at issue consists of a moulded plastic
insulated picnic cooler which contains special compartments for
the storage and conveyance of food. The lid contains a specially
designed small plastic cutting board and a corkscrew. A special
compartment built into the front of the cooler contains an
opener, a knife, two spoons, and two forks. The cooler is
carried by means of a woven textile shoulder strap.
Since the cooler represents the essential character of the
above-described set, the set as a whole is classifiable under the
heading which applies to the cooler.
Heading 3923, HTSUSA, provides, in pertinent part, for
"[a]rticles for the conveyance or packing of goods, of plastics."
Heading 4202, HTSUSA, provides, in pertinent part, for "[t]runks,
suitcases...attache cases, briefcases, school satchels...and
similar containers." Legal Note 2(h) to Chapter 39 excludes
trunks, suitcases, handbags or other containers of heading 4202
from classification in Chapter 39.
At first glance, heading 3923 appears to describe the
subject picnic cooler. However, it is Customs view that heading
3923 includes, among other things, those containers primarily
designed for the storage and preservation of consumables.
-2-
While the subject cooler allows for the short-term storage and
preservation of food and beverages, it is designed primarily for
the convenience of the user during travel (the picnicker on a day
excursion). Consequently, the "Duet Pac" picnic cooler is more
properly classifiable in subheading 4202.12.2090, HTSUSA, which
provides for trunks, suitcases, vanity cases, briefcases, attache
cases, school satchels and similar articles, with an outer
surface of plastics, other. The applicable rate of duty is 20
percent ad valorem.
In accordance with the above, HRL 083362 is revoked. This
revocation is effective immediately; however, it shall not be
applied retroactively to the classification of goods entered by
you or your behalf in reliance on HRL 083362.
Sincerely,
John Durant, Director