CLA-2-42:OT:RR:NC:N4:441
Mr. Michael J. Shea
Terra Worldwide Logistics
309 East Paces Ferry Road, Suite 800
Atlanta, GA 30305
RE: The tariff classification of a steel cooler from China
Dear Mr. Shea:
In your letter dated August 11, 2022, you requested a tariff classification ruling on behalf of your client, Trinity International Industries, LLC. In lieu of a sample, photos and product descriptions were provided for our review.
The article at issue, which you referred to as the “Trinity 22-Quart Portable Cooler,” is a rigid cooler. In your request, you indicated that it is constructed of molded steel that is not covered or coated with another material on the outer surface. The cooler features a stainless steel handle on each side of the cooler. The article is designed to provide storage, protection, portability, and organization to food and beverages.
The applicable subheading for the steel cooler will be 4202.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for trunks, suitcases, vanity cases, and similar containers, other. The 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, 4202.19.0000, 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 4202.19.0000, 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 vikki.lazaro.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division