Internal Advice Request; Tariff classification of a body of a “Cruzin Cooler” motorized scooter.

HQ H233580 January 27, 2015 CLA-2 OT:RR:CTF:TCM H233580 RES CATEGORY: Classification TARIFF NO.: 8714.99.8000 U.S. Customs and Border Protection Service Port – Houston 2350 N. Sam Houston Pkwy E, Suite 1000 Houston, TX 77032-3100 ATTN: Kristopher Burton, Supervisory Import Specialist RE: Internal Advice Request; Tariff classification of a body of a “Cruzin Cooler” motorized scooter. Dear Port Director: On January 12, 2011 you requested internal advice with regard to the tariff classification of the cooler body component of the “Cruzin Cooler” article under the Harmonized Tariff Schedule of the United States (“HTSUS”). This letter responds to your request. FACTS: The article at issue in this request for internal advice is the imported cooler body of the “Cruzin Cooler” and it is described in CBP’s January 12, 2011, memorandum as: The five photos indicate that the cooler has been modified and adapted extensively for the body of the scooter, in that the half of the cooler is taken up by the rear tire housings, mounts, motor, vents and wiring necessary for the operation of the motorized scooter. There is also a foot rest bar attached to the front bottom of the body of the scooter. All of these modifications and adaptations are more than a mere alteration in the body of the cooler, in that the cooler has changed in character to suit its new purpose of being a body of a motorized vehicle for the transportation of an individual carrying a limited amount goods. One cannot put a normal seven pound bag of ice within the remaining section of the cooler, nor transport an adequate amount of beverages or food without the use of a trailer cooler which can be attached to the Cruzin Cooler. CBP determined in HQ H136456, dated May 13, 2013, that the actual “Cruzin Cooler” vehicle—in which the subject cooler body is a component of—is classified under heading 8711, HTSUS, as a delivery type motorized tricycle. ISSUE: What is the classification of the imported Cruzin Cooler cooler body? LAW AND ANALYSIS: Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be “determined according to the terms of the headings 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 headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may be applied in order. The following HTSUS provisions are under consideration: 8714 Parts and accessories of vehicles of headings 8711 to 8713: 9403 Other furniture and parts thereof: Legal Note 1(h) of Chapter 94, HTSUS, reads in pertinent part the following: 1. This section does not cover: * * * (h) Articles of heading 8714; * * * * * In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System, which constitute the official interpretation of the Harmonized System at the international level, may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989). The EN’s to 87.14 provide in pertinent part the following: This heading covers parts and accessories of a kind used with motorcycles (including mopeds), cycles fitted with an auxiliary motor, side-cars, non-motorised cycles, or carriages for disabled persons, provided the parts and accessories fulfill both the following conditions: They must be identifiable as being suitable for use solely or principally with the above-mentioned vehicles; and They must not be excluded by the provisions of the Notes to Section XVII (see the corresponding General Explanatory Note). Parts and accessories of this heading include: Bodies and parts thereof for delivery tricycles, side-cars or carriages for disabled persons (hoods, doors, floors, etc.). Chassis and frames, and parts thereof. * * * (Emphases in original). The importer claims that principal function of the cooler body is as an ice chest and thus, the article should be classified under heading 9403, HTSUS, as “[o]ther furniture and parts thereof.” However, based on the description of the cooler body as described supra and in conjunction with an independent search on the internet regarding coolers in general, the cooler body is not a “cooler” in the conventional sense as it is not something sold in retail, that could be sold in retail, or designed to be sold as a conventional cooler as the cooler body has been heavily customized for the specific use as a chassis for a motorized vehicle. It is made specifically to be used as a component for the Cruzin Cooler. Thus the cooler body is prima facie classifiable under heading 8714, HTSUS, because it meets the requirements listed in EN 87.14 for articles to be classified under this heading: (1) it is a custom made article that is suitable for use solely as a chassis for a vehicle of heading 8711, HTSUS, and (2) it is not excluded from heading 8714, HTSUS, by any of the provisions of the Notes to Section XVII. Because the cooler body is classifiable under heading 8714, HTSUS, it is excluded from heading 9403 through the application of Note 1(h) of Chapter 94, which obviates the need to decide whether it also prima facie falls under the importer’s claimed classification of heading 9403, HTSUS. Therefore, the cooler body of the Cruzin Cooler, if imported separately, is classifiable under heading 8714, HTSUS, as “[p]arts and accessories of vehicles of headings 8711 to 8713: [o]ther.” HOLDING: Pursuant to GRI 1 and Note 1(h) to Chapter 94, HTSUS, the cooler body of the Cruzin Cooler is classified under subheading 8714.99.8000, HTSUSA, as “[p]arts and accessories of vehicles of headings 8711 to 8713: [o]ther: [o]ther; [o]ther.” The column one, rate of duty, is 10% ad valoruem. Duty rates are provided for 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/. You are to mail this decision to the internal advice requester no later than 60 days from the date of the decision. At that time, the Office of International Trade, Regulations and Rulings, will make the decision available to CBP personnel, and to the public on the CBP Home Page on the World Wide Web at www.cbp.gov, by means of the Freedom of Information Act, and other methods of public distribution. Sincerely, Myles B. Harmon, Director Commercial and Trade Facilitation Division