H305292

U.S. Customs and Border Protection HQ H305292 June 18, 2020 OT:RR:CTF:CPMM H305292MMM CATEGORY: Classification TARIFF NO.: 4202.12.2120 Samantha Jean Gaglio Customs Compliance Manager Lifetime Products Freeport Center, Building D-12 Clearfield, UT 84016 RE: Revocation of NY N285560, HQ 085323, NY N024773, NY N259674, NY N262814, NY N263691, and NY N276904; Classification of rigid plastic coolers Dear Ms. Gaglio, This is in reference to the New York Ruling Letter (NY) N285560, issued to you by U.S. Customs and Border Protection (CBP) on May 2, 2017, concerning classification of a cooler and two components of the cooler under the Harmonized Tariff Schedule of the United States (HTSUS). We have reviewed your ruling, and determined that it is incorrect, and for the reasons set forth below, are modifying your ruling in regard to the cooler. We have also reviewed the following rulings: HQ 085323, dated September 14, 1984, NY N024773, dated April 11, 2008, NY N259674, dated December 12, 2014, NY N262814, dated April 9, 2015, NY N263691, dated April 29, 2015, and NY N276904, dated July 22, 2016, and determined that they are also incorrect, and for the reasons set forth below, we are revoking those rulings. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. §1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057), a notice of the proposed action was published in the Customs Bulletin, Volume 53, No. 45, on December 11, 2019. One comment, which will be addressed below, was received in response to this notice. FACTS: In NY N259674, N262814, N263691, N276904, and N285560, CBP ruled on the classification of hard-sided coolers made of molded plastic and insulated by polyurethane foam. The use of the subject merchandise is to temporarily hold beverages and foods together with ice to keep them cold. CBP classified the coolers in heading 9403, citing to EN 94.03. The coolers subject to the above rulings were considered ice-boxes and ice-chests because they contained no active refrigerating element and were insulated by polyurethane foam. In HQ 085323, CBP concluded that the classification of a molded plastic insulated cooler was heading 3923 of the HTSUS, as an article for the conveyance or packing of goods, of plastics. The cooler contained a compartment in the front which contained an opener, a knife, two spoons, and two forks. CBP found that the essential character of the cooler and utensils was the cooler. Additionally, NY N024773 concluded that a similar plastic cooler was classified under heading 3924, as tableware, kitchenware…of plastics. ISSUE: Whether the subject rigid plastic coolers are classified in heading 3923, as articles for the conveyance or packing of goods, in heading 3924, as tableware, kitchenware, [or] other household articles of plastics, in heading 4202 as trunks, suitcases…and similar containers, or in heading 9403, as other furniture. LAW AND ANALYSIS: Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. GRI 2(a) provides, in relevant part, that "[a]ny reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished articles has the essential character of the complete or finished article." The Harmonized Commodity Description and Coding System Explanatory Notes ("ENs") constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings . See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The 2020 HTSUS provisions under consideration are as follows: 3923: Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics 3924: Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics 4202: Trunks, suitcases, vanity cases, attaché cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper 9403: Other furniture and parts thereof: Chapter 39, note 2(m) excludes “…trunks, suitcases, handbags or other containers of heading 42.02. The General Explanatory Notes to Chapter 94 states that “furniture” means: Any “movable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafés, restaurants, laboratories, hospitals, dentists’ surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravantrailers or similar means of transport. (It should be noted that, for the purposes of this Chapter, articles are considered to be “movable” furniture even if they are designed for bolting, etc., to the floor, e.g., chairs for use on ships). Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are also included in this category. The EN to heading 9403, states: [I]ceboxes, icechests and the like, and also insulated cabinets not equipped or designed to contain an active refrigerating element but insulated simply by glass fibre, cork, wool, etc., remain classified in this heading. We begin our analysis with GRI 1. Under note 2(m) to Chapter 39, if the merchandise is described as a container of 4202, it is excluded from classification in either heading 3923 or heading 3924. Heading 4202 applies to Trunks, suitcases, vanity cases, attaché cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers. The Federal Circuit, in Totes, Inc. v. United States, applying the rule of ejusdem generis, found that imported merchandise are “of the same kind” as the enumerated articles in 4202 when they are “containers…used to organize, store, and protect specific items.” The Federal Circuit has stated that the appropriate analysis of ejusdem generis is as follows: Under the rule of ejusdem generis, which means "of the same kind," where an enumeration of specific things is followed by a general word or phrase, the general word or phrase is held to refer to things of the same kind as those specified. As applicable to classification cases, ejusdem generis requires that the imported merchandise possess the essential characteristics or purposes that un

Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes.GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. GRI 2(a) provides, in relevant part, that "[a]ny reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished articles has the essential character of the complete or finished article."The Harmonized Commodity Description and Coding System Explanatory Notes ("ENs") constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings . See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The 2020 HTSUS provisions under consideration are as follows: 3923: Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics 3924: Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics 4202: Trunks, suitcases, vanity cases, attaché cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holst