N062739 N0 Ruling Active

The tariff classification of a fiberglass reinforced molded plastic cooler from Taiwan

Issued June 30, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.4000

Headings: 3924

Product description

The submitted illustration depicts an item that is identified as an insulated fiberglass cooler, Item Number 75QTFB. It is comprised of fiberglass reinforced molded plastic. This item has an internal volume capacity of 75 quarts and is designed to keep stored contents (not included) cool for long periods of time. The cooler has stainless steel hardware that includes hinges, latches, brackets, and a drain plug.

CBP rationale

The applicable subheading for Item Number 75QTFB will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other.

Full text

N062739 June 30, 2009 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Jason Sarnowski GEM Products Inc. 140 Industrial Loop Orange Park, FL 32073 RE: The tariff classification of a fiberglass reinforced molded plastic cooler from Taiwan Dear Mr. Sarnowski: In your letter dated May 26, 2009, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as an insulated fiberglass cooler, Item Number 75QTFB. It is comprised of fiberglass reinforced molded plastic. This item has an internal volume capacity of 75 quarts and is designed to keep stored contents (not included) cool for long periods of time. The cooler has stainless steel hardware that includes hinges, latches, brackets, and a drain plug. The applicable subheading for Item Number 75QTFB will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem. 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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