CLA-2 CO:R:C:G 088075 CRS
Mr. John R. Ramirez
James G. Wiley Co.
P.O. Box 90008
Los Angeles, CA 90009
RE: Insulated plastic lunch box/cooler designed to be carried
with the person is a separate and distinct class of
merchandise from articles for the conveyance and packing of
goods of heading 3923. See HRL 087635. HRL 083362 revoked.
Dear Mr. Ramirez:
This is further to Headquarters Ruling Letter (HRL) 083362
dated July 21, 1989, concerning the classification of a "Duet
Pac" picnic cooler under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA). The classification of this
article was recently reconsidered in HRL 087635, a copy of which
is enclosed.
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 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:
Whether the "Duet Pac" picnic cooler is similar to trunks
and suitcases such that it is classifiable in heading 4202,
HTSUSA, or whether it is classifiable as a plastic container for
the conveyance or packing of goods.
LAW AND ANALYSIS:
In HRL 087635 an insulated moulded plastic lunch box/cooler
measuring approximately 10 inches long by 7 inches wide by 8
inches deep, and designed to transport and store small quantities
of food and drink for short periods of time was classified in
heading 4202, HTSUSA. The "Duet Pac" cooler is similar to the
lunch box/cooler of HRL 087635 and is therefore also classifiable
in heading 4202.
HOLDING:
The "Duet Pac" picnic cooler is classifiable in subheading
4202.12.2090, HTSUSA, under the provision for trunks, suitcases,
vanity cases, attache cases, briefcases, school satchels and
similar containers, with outer surface of plastics or of textile
materials, with outer surface of plastics, other, and is dutiable
at the rate of 20 percent ad valorem.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Pursuant to section 177.9, Customs Regulations (19 CFR
177.9), HRL 083362 dated July 21, 1989, is revoked. A ruling
letter that revokes an earlier ruling letter is generally
effective on the date that it is issued. However, the effective
date of such a ruling may be delayed for a period of up to ninety
days from the date of issuance, on the condition that the party
to whom the ruling was issued can demonstrate that they relied on
the earlier ruling to their detriment in accordance with the
provisions of 19 CFR 177.9.
Sincerely,
John Durant, Director
Commercial Rulings Division
Enclosure