CLA-2-42:OT:RR:NC:N4:441
Cathy Zhu
Zhejiang Benfan Machinery Co., Ltd
318 Xinghe Road, Yuyue Town, Deqing Country
Huzhou City, China 313213
RE: The tariff classification of a rigid plastic cooler from China
Dear Ms. Zhu:
In your letter dated August 6, 2021, you requested a tariff classification ruling on behalf of your client, Big Lots. Photographs were submitted in lieu of a sample.
The article at issue, item number G3-20QT, is a cooler. In your request, you stated that it is made of linear low-density polyethylene (LLDPE) plastic. Based on the submitted photographs, the cooler is constructed of molded plastics that is not covered or coated with another material on the outer surface. It is structured and rigid on all sides. The article features one top handle. It is designed to provide storage, protection, portability, and organization to food and beverages while traveling. Please see HQ H305292, dated June 18, 2020.
The applicable subheading for the cooler will be 4202.12.2120, Harmonized Tariff Schedule of the United States (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, 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.
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