N058363 N0 Ruling Active

The tariff classification of an outdoor beer tub from China.

Issued May 15, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.89.6010

Headings: 9403

Product description

At issue is an outdoor beer tub, style number A050MA01007. The item measures 16.5 inches wide by 16.5 inches deep and 31.25 inches high. The steel frame stands on the ground, and has a 10mm diameter by 0.8mm thickness. The item is composed of a 45% steel frame, 50% polyester “beer tub” with a 5% polyethylene outer coating – the beer tub is not insulated. A carrying bag is specifically designed for this product and is made of coated polyester – the same material as the beer tub.

CBP rationale

The applicable subheading for the outdoor beer tub, will be 9403.89.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of other materials,….

Full text

N058363 May 15, 2009 CLA-2-94:OT:RR:E:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.89.6010 Mr. Troy D. Crago Import Specialist Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of an outdoor beer tub from China. Dear Mr. Crago: In your letter dated April 22, 2009, you requested a tariff classification ruling. At issue is an outdoor beer tub, style number A050MA01007. The item measures 16.5 inches wide by 16.5 inches deep and 31.25 inches high. The steel frame stands on the ground, and has a 10mm diameter by 0.8mm thickness. The item is composed of a 45% steel frame, 50% polyester “beer tub” with a 5% polyethylene outer coating – the beer tub is not insulated. A carrying bag is specifically designed for this product and is made of coated polyester – the same material as the beer tub. The applicable subheading for the outdoor beer tub, will be 9403.89.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of other materials,….: Other; Other; Household.” The rate of duty will be free. 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 (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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