CLA-2-94:OT:RR:NC:N4:433
Matthew J. Basile
Vice President
Star Asia Customs Trade & Security, Inc.
208 Church Street
Decatur, GA 30030
RE: The tariff classification of hard sided coolers from China.
Dear Mr. Basile:
In your letter dated November 25, 2014, you requested on behalf of Phenix Direct LLC, a tariff classification ruling. Illustrative literature was provided. As no supporting documents were furnished on principal use, whether household or other than household, this ruling will consider the coolers not being chiefly used within one’s home and its property.
Item numbers SY-G1800-C and SY-G2800-C are both hard sided coolers on wheels, having a telescopic handle. Both coolers consist of an outer case made of PE (Polyethylene), a liner made of PP (Polypropylene), and an insulated area made of PU (Polyurethane) foam. Item number SY-G1800-C has an 18 liter capacity and can hold 24 cans plus ice and item number SY-G2800-C has a 24 liter capacity and can hold 36 cans plus ice. Both item numbers are available in red, orange, blue, green or custom.
You suggest that the proper classification for the hard sided coolers is subheading 3924.90.5650 of the Harmonized Tariff Schedule of the United States (HTSUS), the provision for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastic.”
In understanding the language of the 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 Letter, N131855 dated November 30, 2010, in which it was determined that a floor-standing wooden cooler was properly classified in heading 9403, HTSUS.
The applicable subheading for the hard sided coolers on wheels, having a telescopic handle, if made of reinforced or laminated plastics, will be 9403.70.4031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: Of reinforced or laminated plastics; Other.” The rate of duty will be free.
The applicable subheading for the hard sided coolers on wheels, having a telescopic handle, if not made of reinforced or laminated plastics, will be 9403.70.8031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: 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 E-mail address: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division