Revocation of HRL 083362 of July 21, 1989; "Duet Pac" Picnic Cooler

HQ 087971 October 24, 1990 CLA-2 CO:R:C:G 087971 SLR CATEGORY: Classification TARIFF NO.: 4202.12.2090 Mr. John R. Ramirez James G. Wiley Co. P.O. Box 90008 Los Angeles, CA 90009 RE: Revocation of HRL 083362 of July 21, 1989; "Duet Pac" Picnic Cooler Dear Mr. Ramirez: On July 21, 1989, in Headquarters Ruling Letter (HRL) 083362, this office classified the "Duet Pac" picnic cooler in subheading 3923.10.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for articles for the conveyance or packing of goods, of plastics; boxes, cases, crates, and similar articles. We have found that classification to be in error. The merchandise at issue consists of a moulded plastic insulated picnic cooler which contains special compartments for the storage and conveyance of food. The lid contains a specially designed small plastic cutting board and a corkscrew. A special compartment built into the front of the cooler contains an opener, a knife, two spoons, and two forks. The cooler is carried by means of a woven textile shoulder strap. Since the cooler represents the essential character of the above-described set, the set as a whole is classifiable under the heading which applies to the cooler. Heading 3923, HTSUSA, provides, in pertinent part, for "[a]rticles for the conveyance or packing of goods, of plastics." Heading 4202, HTSUSA, provides, in pertinent part, for "[t]runks, suitcases...attache cases, briefcases, school satchels...and similar containers." Legal Note 2(h) to Chapter 39 excludes trunks, suitcases, handbags or other containers of heading 4202 from classification in Chapter 39. At first glance, heading 3923 appears to describe the subject picnic cooler. However, it is Customs view that heading 3923 includes, among other things, those containers primarily designed for the storage and preservation of consumables. -2- While the subject cooler allows for the short-term storage and preservation of food and beverages, it is designed primarily for the convenience of the user during travel (the picnicker on a day excursion). Consequently, the "Duet Pac" picnic cooler is more properly classifiable in subheading 4202.12.2090, HTSUSA, which provides for trunks, suitcases, vanity cases, briefcases, attache cases, school satchels and similar articles, with an outer surface of plastics, other. The applicable rate of duty is 20 percent ad valorem. In accordance with the above, HRL 083362 is revoked. This revocation is effective immediately; however, it shall not be applied retroactively to the classification of goods entered by you or your behalf in reliance on HRL 083362. Sincerely, John Durant, Director