CLA-2-86:S:N:N1:113 872088

Carol A. Wnuk
F. H. Fenderson Customs Brokers
434 Delaware Ave.
Buffalo, NY 14202

RE: The tariff classification of insulated containers from Canada

Dear Ms. Wnuk:

In your letter dated March 6, 1992, you requested a tariff classification ruling. The merchandise is Trav-L-Cold insulated containers. The containers consist of a metal frame with plywood/fiberglass panel liners and heavy insulation. They are designed for the shipment of fresh or frozen foods, ice cream, dry ice, etc. They contain no mechanical or electrical equipment.

The applicable subheading for the insulated containers will be 8609.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or modes of transport. The rate of duty will be free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport