CLA-2-94:OT:RR:NC:N4:433
Cathy Chafin, President
Waters Shipping Company
2307 Burnett Blvd.
Wilmington, NC 28401
RE: The tariff classification of hard-sided coolers from China.
Dear Ms. Chafin:
In your letter dated March 13, 2015, on behalf of Big Rock Sports LLC, you requested a tariff classification ruling. Photos and descriptive literature were provided.
The merchandise concerned is identified as the 30L, 50L and 80L, “Calcutta Coolers.” The coolers are available in three sizes: 30 liters measuring 24¼ inches by 14½ inches by 16 inches, 50 liters measuring 26½ inches by 16½ inches by 18 inches, and 80 liters measuring 30 inches by 19 inches by 21 inches. For each cooler, the “exterior body and lid” are formed by roto-molded construction in the one piece, and has a full lid gasket, rubber latches to create a secure lid seal, dual drain plugs, padlock holes on both corners, and non-marking and non-skid rubber feet. Polyurethane foam insulation fills the space between the interior and exterior walls. These coolers do not have exterior handles, but rather built-in (molded) side slots by which the coolers can be gripped. It is stated that, these coolers are designed to be lifted/carried, or set on the floor or any temporary location.
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,” indicate 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.
The applicable subheading for the Calcutta Coolers 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