CLA-2-94:OT:RR:NC:N4:433
Samantha Jean Gaglio
Customs Compliance Manager
Lifetime Products
Freeport Center, Building D-12
Clearfield, UT 84016
RE: The tariff classification of a cooler, and two components of the cooler when entered separately, from China.
Dear Ms. Gaglio:
In your letter dated April 20, 2017, you requested a tariff classification ruling. A photo of the cooler, and two schematics, one for each of the components, were provided.
The cooler is the Lifetime “50 Quart Cooler.” The outer-body of the cooler and the lid are composed of High-density Polyethylene (HDPE) and the liner is composed of Polypropylene filled with Polyurethane foam. Upon further assembly in the United States, this cooler will be able to be locked via a padlock and will contain a device to open bottles.
The first component of the “Lifetime 50 Quart Cooler” to be entered separately from that of the cooler, is the Lifetime part number 1183003, “Bracket, Lock Plate Backing,” and the second component of the “Lifetime 50 Quart Cooler” to be entered separately from that of the cooler, is the Lifetime part number 1182875, “Bottle Opener, Cooler 55.” Part number 1183003, the “Bracket, Lock Plate Backing” is a reinforcing plate made of pre-galvanized steel. Part number 1182875, the “Bottle Opener, Cooler 55” is a stainless steel plate that serves two functions; it provides an aperture through which the shackle of a padlock (not included) fastens and it serves as a bottle opener.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
When interpreting and implementing the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
We note that the General ENs to Chapter 94 of the HTSUS, state, in relevant part, with regard to the meaning of furniture, at (A): For the purposes of this Chapter, the term “furniture” means: Any “movable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafés, restaurants, laboratories, hospitals, dentists, surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar means of transport. (It should be noted that, for purposes of this Chapter, articles are considered to be “movable” furniture even if they are designed for bolting, etc., to the floor, e.g., chairs for use on ships). Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are included in this category.
Further provided, the ENs to the HTSUS, heading 9403, states in pertinent part: This heading covers furniture and parts thereof, not covered by the previous headings. It includes furniture for general use (e.g., cupboards, show cases, tables, telephone stands, writing desks, escritoires, book cases, and other shelved furniture (including single shelves presented with supports for fixing them to the wall), etc.), and also furniture for special uses. A further review of the ENs to heading 9403 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. Accordingly, the Lifetime “50 Quart Cooler” is classified in heading 9403, HTSUS.
As for Lifetime part number 1183003, the “Bracket, Lock Plate Backing” and Lifetime part number 1182875, the “Bottle Opener, Cooler 55,” Legal Note 1 (d) to Chapter 94, HTSUS, excludes “Parts of general use as defined in Note 2 to Section XV of base metal (Section XV) ….” Consequently, the two components of the “Lifetime 50 Quart Cooler” are excluded from being classified in Chapter 94, HTSUS with its heading of 9403, HTSUS.
The applicable subheading for the Lifetime “50 Quart Cooler” 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 Lifetime “50 Quart Cooler” 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.
The applicable subheading for Lifetime part number 1183003, the “Bracket, Lock Plate Backing” and Lifetime part number 1182875, the “Bottle Opener, Cooler 55,” will be 8302.49.6085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like …..: Other mountings, fittings and similar articles, and parts thereof: Other: Other: Of iron or steel, of aluminum or of zinc: Other: Other.” The rate of duty will be 5.7% ad valorem.
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 https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division