CLA-2-42:OT:RR:NC:N4:441
Ms. Li Zhu
NIK CHB LLC
231 California Street
El Segundo, CA 90245
RE: The tariff classification of a molded plastic cooler from China
Dear Ms. Zhu:
In your letter dated March 13, 2024, you requested a tariff classification ruling on behalf of your client, Goplus Corp. You submitted photographs and descriptive literature for our review.
This letter is part of a split ruling request. The other articles will be covered in New York Ruling N339067. The molded plastic cooler will be addressed herein.
The article at issue is a rigid cooler. In your request, you stated that it is constructed of molded plastic. The outer surface material is the molded plastic. The cooler is structured and rigid on all sides. It features one handle on each side and two latches to secure the lid. The cooler is designed to provide storage, protection, portability, and organization to food and beverages while traveling.
In your letter, you suggest classification under 3924.10, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware and kitchenware. Goods classifiable in Heading 4202 are excluded from classification in heading 3924 by Chapter 39 exclusion note 2(m). The cooler is more specifically provided for under Heading 4202, HTSUS and will be classified therein.
The applicable subheading for the molded plastic cooler will be 4202.12.2120, HTSUS, which provides for trunks, suitcases, and similar containers: with outer surface of plastics: structured, rigid on all sides. The general rate of duty will be 20 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.12.2120, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4202.12.2120, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 Vikki Lazaro at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division