CLA-2-94:OT:RR:NC:N4:433
Chris Kuehler
Director
Russel A. Farrow (U.S.) Inc.
431 Isom Road, Suite 107
San Antonio, TX 78216
RE: The tariff classification of coolers from China.
Dear Mr. Kuehler:
In your letter dated June 22, 2016, on behalf of HEB Grocery Company, LP, you requested a tariff classification ruling. Photos were provided for the 20, 38, 75 and 125 quart coolers and illustrative literature was provided for the 20 and 38 quart coolers.
The merchandise concerned is identified as the “Kodi Cooler 20 QT,” the “Kodi Cooler 38 QT,” the “Kodi Cooler 75 QT,” and the “Kodi Cooler 125 QT.” The coolers are used for the purposes of keeping beverages and food cold. The primarily, floor or ground standing coolers are constructed from seamless roto-molded plastic, of which the outer and inner walls are composed of 2-inch thick Linear Low-density Polyethylene (LLDPE), packed with more than 2-inches of Polyurethane (PU) foam between the walls. All of the coolers include a vacuum relief valve, drain plug, two rubber latches for closure, Polyvinyl-chloride (PVC) feet, PVC lid gasket, and aluminum hinges. Further, all of the coolers appear to have a patent pending “Kodi Liftease” release button, allowing the air-vacuum of the closed coolers to be released, thereby eliminating the struggle to open the lid of the coolers. These coolers are available in white, brown, grey and aqua colors.
When interpreting and implementing the Harmonized Tariff Schedule of the United States (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. As such, the merchandise concerned is classified in heading 9403, HTSUS.
The applicable subheading for the “Kodi Cooler 20 QT,” the “Kodi Cooler 38 QT,” the “Kodi Cooler 75 QT,” and the “Kodi Cooler 125 QT,” 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 “Kodi Cooler 20 QT,” the “Kodi Cooler 38 QT,” the “Kodi Cooler 75 QT,” and the “Kodi Cooler 125 QT,” 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 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