CLA-2 CO:R:C:G 087635 CRS
Mr. John Nakadime
ICI Worldwide, Inc.
P.O. Box 8
San Dimas, CA 91773
RE: Insulated plastic lunch box/cooler designed to be carried
with the person a separate and distinct class of merchandise
from articles for the conveyance and packing of goods of
heading 3923.
Dear Mr. Nakadime:
This is in reply to your letter dated June 15, 1990, to our
New York office, concerning the classification of a plastic
carrying case under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA).
FACTS:
The article in question is an insulated container made from
moulded plastics material and is designed to transport and store
small quantities of food and/or drink for short periods of time.
The container is approximately 10 inches long by 7 inches wide by
8 inches deep. The interior space is slightly less than that
which would be required to hold a six pack of 12 ounce beverage
cans. A lid covers the top of the article and is locked into
place when the container's handle is in a raised position. The
lid is inscribed with the words "lunch box" in capital letters.
ISSUE:
Whether the container in question is similar to trunks and
suitcases such that it is classifiable in heading 4202, HTSUSA,
or whether it is classifiable as a plastic container for the
conveyance or packing of goods.
LAW AND ANALYSIS:
Articles are classified under the HTSUSA in accordance with
the General Rules of Interpretation (GRIs). GRI 1 provides that
the classification of articles is determined by terms of the
headings and any relative section or chapter notes and, provided
the headings or notes do not otherwise require, according to the
remaining GRIs taken in order.
Heading 3923, HTSUSA, covers articles for the conveyance or
packing of goods, of plastics. The Explanatory Notes, which
although not legally binding nevertheless constitute the official
interpretation of the Harmonized System at the international
level, provides in pertinent part at EN 39.23, 574, that:
This heading covers all articles of plastics commonly
used for the packing or conveyance of all kinds of products.
The articles covered include:
(a) Containers such as boxes, cases, crates, sacks and bags
(including cones and refuse sacks), casks, cans, carboys,
bottles and flasks.
In Headquarters Ruling Letters (HRL) 083362 and 084246 dated July
21, 1989, similar moulded plastic coolers which also included
special compartments and smaller containers were classified in
subheading 3923.10.0000, HTSUSA.
The "lunch box" is a container used for the conveyance of
other goods and would therefore appear to be prima facie
classifiable in heading 3923. However, in Customs' view the
articles enumerated in the Explanatory Notes at EN 39.23 have in
common certain characteristics, viz., that they are used
generally to convey or transport goods over long distances and
often, in large quantities. In this regard, the instant lunch
box which is used to carry small quantities of food for short
periods of time and, presumably, over relatively short distances,
is distinguishable from such articles as casks and carboys.
Heading 4202, HTSUSA, provides for trunks, suitcases, vanity
cases, attache cases, briefcases, school satchels...and similar
containers. Note 2(h), Chapter 39, excludes trunks, suitcases
and handbags of heading 4202 from the scope of Chapter 39.
With regard to heading 4202 the Explanatory Notes state in
relevant part:
This heading covers only the articles specifically named
therein and similar containers.
These containers may be rigid or with a rigid foundation, or
soft and without foundation.
As the heading is silent on the matter of coolers and lunch
boxes, the issue is whether these articles are similar to the
containers which are specifically referenced.
The enumerated containers of heading 4202 are a disparate
group. They are designed to hold a range of articles including,
but not limited to, clothing, papers, toiletries, spectacles,
binoculars and guns. As a general matter, they are used to
carry, store or protect personal items.
In Prepac, Inc. v. United States, 433 F. Supp. 339 (1977),
plastic bags with handles, zippered enclosures and which were
insulated with fiberglass or polyethylene were classified as
luggage in item 706.60, Tariff Schedules of the United States
(TSUS), the predecessor tariff to the HTSUSA. In Aladdin Int'l.
Corp. v. United States, Slip Op. 89-171 (CIT 1989), a plastic
lunch box was held to be classifiable under item 706.62, TSUS.
There the court stated:
In the case at bar...the lunch box was clearly intended
to be covered by the provision for luggage under TSUS item
706.62. The lunch box is ejusdem generis with the
enumerated articles in headnote 2(a)(ii). Like the
exemplars listed in the headnote, the lunch or "sandwich"
box is designed to store, organize and protect the lunch
(food or beverages) or the sandwich contained within, from
which the container derives its name. Furthermore, like the
exemplars in headnote 2(a)(ii), the lunch box is designed to
be carried with the person.
Since the function of the cooler at issue is to carry and store
one's food, we think it is ejusdem generis with the containers of
heading 4202 and consequently, that it is excluded from heading
3923 by virtue of Note 2(h), Chapter 39.
HOLDING:
The plastic lunch box/cooler is classifiable in subheading
4202.12.2090, HTSUSA, under the provision for trunks, suitcases,
vanity cases, attache cases, briefcases, school satchels and
similar containers, with outer surface of plastics or of textile
materials, with outer surface of plastics, other, and is dutiable
at the rate of 20 percent ad valorem.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division