Molded plastic picnic cooler is a similar container ofheading 4202, HTSUSA.
Issued December 24, 1991 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4202.99.0000
Headings: 4202
Product description
The merchandise at issue consists of a molded plastic insulated cooler, called the "Sport's [sic.] Novelty Cooler." The cooler is constructed of injection molded plastics material, and is spherical in shape. It is 12" in diameter, and resembles a sports ball. The item has a molded plastic handle and is capable of carrying seven beverage cans and sandwiches.
CBP rationale
In HRL 950011 of December 3, 1991, we classified a molded plastic carrying case which simulates a globe. The globe was intended as a carrying case for a compilation of children's books. After holding that classification under heading 3923, HTSUSA, was inappropriate*, we stated that "the article at issue is a specifically shaped carrying case designed to be carried with the person...." We then classified the globe under subhead- ing 4202.99, HTSUSA, as a container similar to those articles enumerated within the first part of heading 4202. The picnic cooler at issue is quite similar to the globe classified in HRL 950011. Both are of molded plastic, are round, and are not specifically provided for within heading 4202, HTSUSA. We find HRL 950011 to be controlling upon this merchan- dise; therefore, the picnic cooler is appropriately classified under subheading 4202.99, HTSUSA. HRLs 087281, 087635, 088075, and 088076 classified similar merchandise under other subheadings of heading 4202, HTSUSA. In addition HRL 082788 classified a molded plastic cooler under heading 3923, HTSUSA. These rulings no longer represent the position of the Customs Service on this type of merchandise; the recipients of those rulings will be notified accordingly.
Full text
HQ 950467 December 24, 1991 CLA-2 CO:R:C:T 950467 HP CATEGORY: Classification TARIFF NO.: 4202.99.0000 Mr. Jose Thomas J & B International 27963 Edgecliff Way Hayward, CA 94542 RE: Molded plastic picnic cooler is a similar container of heading 4202, HTSUSA. Dear Mr. Thomas: This is in reply to your letter of August 20, 1991, to our New York Seaport office. That letter concerned the tariff classification, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of a sports novelty cooler, produced in India. FACTS: The merchandise at issue consists of a molded plastic insulated cooler, called the "Sport's [sic.] Novelty Cooler." The cooler is constructed of injection molded plastics material, and is spherical in shape. It is 12" in diameter, and resembles a sports ball. The item has a molded plastic handle and is capable of carrying seven beverage cans and sandwiches. ISSUE: Is the picnic cooler a container similar to those enumerated in heading 4202, HTSUSA? 2 LAW AND ANALYSIS: In HRL 950011 of December 3, 1991, we classified a molded plastic carrying case which simulates a globe. The globe was intended as a carrying case for a compilation of children's books. After holding that classification under heading 3923, HTSUSA, was inappropriate*, we stated that "the article at issue is a specifically shaped carrying case designed to be carried with the person...." We then classified the globe under subhead- ing 4202.99, HTSUSA, as a container similar to those articles enumerated within the first part of heading 4202. The picnic cooler at issue is quite similar to the globe classified in HRL 950011. Both are of molded plastic, are round, and are not specifically provided for within heading 4202, HTSUSA. We find HRL 950011 to be controlling upon this merchan- dise; therefore, the picnic cooler is appropriately classified under subheading 4202.99, HTSUSA. HRLs 087281, 087635, 088075, and 088076 classified similar merchandise under other subheadings of heading 4202, HTSUSA. In addition HRL 082788 classified a molded plastic cooler under heading 3923, HTSUSA. These rulings no longer represent the position of the Customs Service on this type of merchandise; the recipients of those rulings will be notified accordingly. HOLDING: As a result of the foregoing, the instant merchandise is classified under subheading 4202.99.0000, HTSUSA, as trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, or leather or of composition leather, of plastic sheeting, of textile materials, of vulcanized fiber or paperboard, or wholly or mainly covered with such materials, other, other. The appli- cable rate of duty is 20 percent ad valorem. * "The [plastic globe] is a personal carrier and an article used to store goods; it is not the sort of plastic article commonly used to convey or pack products...." 3 A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, JOHN DURANT, DIRECTOR COMMERCIAL RULINGS DIVISION
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