The tariff classification of molded plastic coolers from China

N326804 July 21, 2022 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.12.2120 Ms. Tatyana Antonetty 25440 SE 275th Place Maple Valley, WA 98038 RE: The tariff classification of molded plastic coolers from China Dear Ms. Antonetty: In your letter dated June 25, 2022, you requested a tariff classification ruling on behalf of your client, Bevanda, LLC. You have submitted photographs in lieu of samples. The first article at issue, which you referred to as the “Roto molded cooler,” is a rigid cooler. In your request, you stated that it is constructed of molded plastic that is not covered or coated with another material on the outer surface. It is structured and rigid on all sides. The cooler features a handle on one side and two fasteners to secure the lid. The cooler is designed to provide storage, protection, portability, and organization to food and beverages while traveling. The second article at issue, which you referred to as the “Sperse 5 Gallon Beverage Dispenser,” is a rigid cooler. In your request, you stated that is constructed of molded plastic that is not covered or coated with another material on the outer surface. It is structured and rigid on all sides. The article features one handle on each side. The cooler is designed to provide storage, protection, portability, and organization to food and beverages while traveling. The applicable subheading for the coolers will be 4202.12.2120, Harmonized Tariff Schedule of the United States (HTSUS), which provides for trunks, suitcases, and similar containers: with outer surface of plastics: structured, rigid on all sides. The general rate of duty will be 20 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.12.2120, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4202.12.2120, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Vikki Lazaro at vikki.lazaro.cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division