CBP Ruling N258882 — The tariff classification of an insulated cooler from China.

Tariff classification

Headings: 9403

Product description

Item number 991280 is described as the “Margaritaville Quad Cooler.” The item is a floor or ground standing, steel frame, 50-can insulated polyester cooler. The insulated cooler is lined with Polyvinyl Chloride (PVC). The insulated cooler has a drain at the bottom and a zippered top. The item comes with a polyester carry bag. Company provided information indicates that the item consists of 50% polyester/PVC, 40% steel frame and 10% polyester carrying bag. You suggest classification in subheading 9403.70.8015 of the Harmonized Tariff Schedule of the United States, which provides for other furniture of plastics. The PVC portion is simply a liner, whereas the textile polyester bag provides the structure in which fifty cans or other forms of beverage can be stored. Accordingly, it is our opinion that the essential character of the cooler is provided by the outer textile polyester material which forms the bag.

CBP rationale

The applicable subheading for the Margaritaville Quad Cooler 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, including cane, osier, bamboo or similar materials: Other: Other; Household.

Full text

N258882 November 21, 2014 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.89.6010 David Prata Trade Compliance Analyst OHL International at CVS Health Mail 1049 1 CVS Drive Woonsocket, RI 02895 RE: The tariff classification of an insulated cooler from China. Dear Mr. Prata: In your letter dated October 28, 2014, on behalf of CVS Pharmacy, you requested a tariff classification ruling. As you requested, the sample you provided will be returned. Item number 991280 is described as the “Margaritaville Quad Cooler.” The item is a floor or ground standing, steel frame, 50-can insulated polyester cooler. The insulated cooler is lined with Polyvinyl Chloride (PVC). The insulated cooler has a drain at the bottom and a zippered top. The item comes with a polyester carry bag. Company provided information indicates that the item consists of 50% polyester/PVC, 40% steel frame and 10% polyester carrying bag. You suggest classification in subheading 9403.70.8015 of the Harmonized Tariff Schedule of the United States, which provides for other furniture of plastics. The PVC portion is simply a liner, whereas the textile polyester bag provides the structure in which fifty cans or other forms of beverage can be stored. Accordingly, it is our opinion that the essential character of the cooler is provided by the outer textile polyester material which forms the bag. The applicable subheading for the Margaritaville Quad Cooler 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, including cane, osier, bamboo or similar 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 E-Mail address: [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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