CLA-2-94:OT:RR:NC:N4:433
E. Neuhaus
Import /Export Department
Lifoam Industries, LLC.
235 Schilling Circle, Suite 111
Hunt Valley, MD 21031-1102
RE: The tariff classification of a wooden cooler from China.
Dear Ms. Neuhaus:
In your letter dated November 2, 2010, you requested a tariff classification ruling. As requested, the sample provided will be returned to you.
The sample submitted is a floor-standing 57 quart wooden cooler, identified by model number 13654. The cooler measures approximately 26 7/8 inches wide by 18 1/8 inches deep by 31 ¼ inches high, and stands on four legs. The cooler’s tub is constructed with foam insulation and has a rustproof galvanized steel liner. The cooler has a hinged lid on the top of the article, which provides access to the insulated tub where ice and beverages are meant to be stored. There is a drainage spout at the bottom of the tub allowing for melted ice (water) to be removed from the cooler. Labeling on the packaging box for the cooler and information located on your company’s website, indicates that the wooden cooler is perfect for patios, parties, cookouts, decks and pool areas.
In understanding the language of the Harmonized Tariff Schedule of the United States (HTSUS), the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be utilized. The ENs, although not dispositive, nor legally binding, provide a commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
A review of the ENs for heading 9403, HTSUS, the provision for other furniture and parts thereof, indicates in pertinent part, that ice-boxes, ice-chests and the like, and also insulated cabinets not equipped or designed to contain an active refrigerating element but insulated simply by glass fibre, cork, wool, etc., remain classified within this heading. See New York Ruling Letters N058363 and N121679, dated May 15, 2009 and September 22, 2010, respectively, in which it was determined that floor-standing beverage coolers were properly classified in heading 9403, HTSUS.
The applicable subheading for the 57 quart wooden cooler, will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wooden furniture: Other; 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