CLA-2-94:OT:RR:NC:N4:433
Troy D. Crago-Edwards
Import Specialist
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301
RE: The tariff classification of beverage cooler with stand from China.
Dear Mr. Crago-Edwards:
In your letter dated September 2, 2010, you requested a tariff classification ruling.
Item number A050AA02078 is a floor-standing beverage cooler. The beverage cooler is in the form of a tub with two handles located at opposing ends, has a hammered appearance, and made from galvanized steel. The three leg stand is made from carbon steel. The bottom tier of the stand houses a drip tray made from galvanized steel. The overall height of the item is 25.75 inches, with the tub measuring 15.5 inches in diameter by 9 inches in height. This item is being marketed by the Company’s living division for household use.
Similar items to the subject merchandise were ruled upon in New York Rulings N023326 dated February 21, 2008 and N058363 dated May 15, 2009, in which a beverage tub and outdoor beer tub were ruled to be classifiable in heading 9403, Harmonized Tariff Schedule of the United States (HTSUS) – the provision for other furniture and parts thereof.
The applicable subheading for the beverage cooler with stand, will be 9403.20.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof; Other metal furniture: Household: Other.” The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division