J87158 J8 Ruling Active

The tariff classification of a plastic cooler with radio from China.

Issued August 29, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.4000

Headings: 3924

Product description

You have submitted a sample of a plastic picnic cooler box with a built-in radio. This product is identified as item number W17H0542, Mini Cooler. The yellow and black colored cooler features a flip-lock closure lid with a plastic carry handle. The cooler measures approximately 8-1/2” high by 8-1/2” wide by 11” long. The front of the cooler features the built-in water resistant radio with an extendable antenna. The AM/FM radio functions with 4 “AA” size batteries. The batteries are not included. The cooler is chiefly used to maintain food or beverage at a desired temperature over a period of time. In our opinion, the plastic picnic cooler box imparts the essential character to this item. The sample is returned as you requested.

CBP rationale

The applicable subheading for the radio cooler box will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: Other.

Full text

NY J87158 August 29, 2003 CLA-2-39:RR:NC:SP: 221 J87158 CATEGORY: Classification TARIFF NO. 3924.10.4000 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a plastic cooler with radio from China. Dear Ms. Liu: In your letter dated August 8, 2003, you requested a classification ruling. You have submitted a sample of a plastic picnic cooler box with a built-in radio. This product is identified as item number W17H0542, Mini Cooler. The yellow and black colored cooler features a flip-lock closure lid with a plastic carry handle. The cooler measures approximately 8-1/2” high by 8-1/2” wide by 11” long. The front of the cooler features the built-in water resistant radio with an extendable antenna. The AM/FM radio functions with 4 “AA” size batteries. The batteries are not included. The cooler is chiefly used to maintain food or beverage at a desired temperature over a period of time. In our opinion, the plastic picnic cooler box imparts the essential character to this item. The sample is returned as you requested. The applicable subheading for the radio cooler box will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: Other. The rate of duty will be 3.4 percent ad valorem. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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