CLA-2-94:OT:RR:NC:N4:433
Lisa M. Madrid
Import Manager
Saving Shipping and Forwarding USA, Inc.
550 E. Devon Avenue, Suite 100
Itasca, IL 60143
RE: The tariff classification of a cooler from China.
Dear Ms. Madrid:
In your letter dated April 9, 2015, on behalf of CM Global, you requested a tariff classification ruling. Illustrative literature was provided.
The merchandise concerned is identified as the Nomad – Remote Control Cooler. The Nomad – Remote Control Cooler is a fully functional cooler. The Nomad – Remote Control Cooler is predominately made from injection molded high impact plastic, has foam insulation within the body and lid, and an 18 quart capacity. The Nomad – Remote Control Cooler has built-in handles under the front and rear bumpers that allow for easy carrying of the cooler. The Nomad – Remote Control Cooler features: a central drain plug that allows for quick, easy removal of water from the cooler body; a 2 cup holder; a built-in bottle opener; LED lights; a Bluetooth sound system, a USB charging station, a rechargeable battery; and moves forward, reverse, left or right via remote control. This article measures approximately 26-inches long by 16-inches wide by 16-inches high.
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. Emphasis must be placed to the aforementioned paragraph, in that the Nomad – Remote Control Cooler cannot be classified in a more specific heading of the HTSUS, otherwise the good is not classified within Chapter 94 with its heading of 9403, HTSUS.
The Nomad – Remote Control Cooler is a combination article composed of different components, and is therefore considered a composite good. Consequently, the General Rules of Interpretation (GRIs) to the HTSUS, at GRI 3 (b), govern the classification of the merchandise concerned. Regarding the essential character of the Nomad – Remote Control Cooler, the Explanatory Notes (ENs) to the HTSUS, at GRI 3 (b) (VIII), state that “the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good.
Review of the illustrative literature indicates additional functionality provided to the Nomad – Remote Control Cooler by means of its components, such as the LED lights; the Bluetooth sound system, the USB charging station, the rechargeable battery; and the remote control that allows the cooler to move forward, reverse, left or right, yet it still does not change the fact that we have a fully functioning insulated cooler, not equipped or designed to contain an active refrigerating element. None of the components that provide additional functionality to the Nomad – Remote Control Cooler define its essential character, nor are there any other headings in the HTSUS that would be more specific in regard to this combination article. It is the entire cooler body made of plastic and insulated with foam that is indispensable to the identity of the good as an ice-chest and to the keeping of refreshments chilled. As such, the Nomad – Remote Control Cooler is classified in heading 9403, HTSUS.
The applicable subheading for the Nomad – Remote Control Cooler Coolest 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 Nomad – Remote Control 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.
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 http://www.usitc.gov/tata/hts/.
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 E-mail address: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division