CLA-2-94:OT:RR:NC:N4:433
Steven W. Lange
Corporate Transportation Manager
Continental Commercial Products
305 Rock Industrial Park Drive
Bridgeton, MO 63044
RE: The tariff classification of ice bins.
Dear Mr. Lange:
In your letter dated March 28, 2014, you requested a tariff classification ruling. Illustrative literature was provided. All of the items are currently manufactured in the United States.
Item numbers 9720BE and 9720BK are both described as the Conserv Ice Bin. The items are designed for the storage and transporting of up to 200 pounds of ice. The items are constructed of molded plastic, have a front access loading lid and rear handle, and move by means of two back wheels and two front castors. The items feature a multi-position, self-storing lid, which allows for easy access to contents while preventing contamination. The items are available in beige and black colors, and measures 28¼ inches x 22½ inches x 44 inches. The bin and lid of the items are metal free for purposes of eliminating rust and corrosion. Catalog information indicates that the Conserv Ice Bin belongs to the category of Food Storage Equipment.
Item numbers 9725BE and 9725BK are both described as the Conserv Ice Bin. The items are designed for the storage and transporting of up to 125 pounds of ice. The items are constructed of molded plastic, have a front access loading lid and rear handle, and move by means of two back wheels and two front castors. The items feature a multi-position, self-storing lid, which allows for easy access to contents while preventing contamination. The items are available in beige and black colors, and measures 28¼ inches x 22½ inches x 33½ inches. The bin and lid of the items are metal free for purposes of eliminating rust and corrosion. Catalog information indicates that the Conserv Ice Bin belongs to the category of Food Storage Equipment.
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).
In this case, the ENs to heading 9403, HTSUS, provide 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 in this heading. Accordingly, the Conserv Ice Bin(s) are classified in heading 9403, HTSUS, the provision of “Other furniture and parts thereof.”
The applicable subheading for the Conserv Ice Bin(s) will be 9403.70, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics.”
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
Acting Director
National Commodity Specialist Division