The tariff classification of an insulated, plastic chest with wheels from an unspecified country

N151635 March 25, 2011 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8716.80.5090 Roy Beal CSUSA, LLC 401B N. Tumbleweed Trail Austin, TX 78733 RE: The tariff classification of an insulated, plastic chest with wheels from an unspecified country Dear Mr. Beal, In your letter dated March 3, 2011, you requested a tariff classification ruling. The item under consideration has been identified as an unpowered, insulated, rectangular, 4-Wheeled Ice Chest made of plastic and polystyrene with a removable top. You state that the Chest is designed with a detachable handle that allows it to act as a trailer when coupled behind an ATV, motorcycle, scooter or any number of motorized devices. In addition, it is equipped with a T-handle which allows the Chest to be pulled by hand and also has attached foot pegs that allow a passenger to ride on top of it. The interior of the Chest is divided into two compartments that allow for the separation of hot/cold/dry/wet goods. In your request, you propose classification of the 4-Wheeled Ice Chest in subheading 8716.10.0030 Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Trailers and semi-trailers; other vehicles, not mechanically propelled … : Trailers and semi-trailers for housing or camping: Less than 10.6 m in length” or in subheadings 8716.30.90 or 8714.19.60, neither of which exist in the current edition of the HTSUS. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the HTSUS at the international level, facilitate classification by offering guidance in understanding the scope of the headings and the General Rules of Interpretation (GRIs). EN 87.16(A) states “For the purposes of this heading, the terms “trailers” and “semi-trailers” means vehicles … of a kind designed solely [emphasis added] to be coupled to another vehicle … .” The 4-Wheeled Ice Chest is designed not only to be coupled to another vehicle, but to be pushed or pulled manually. Classification of goods in the HTSUS is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings ... .” Heading 8716 provides for “ … other vehicles, not mechanically propelled … .” General Note 3. (h) (vi) to the HTSUS states “ ... a reference to “headings” encompasses subheadings indented thereunder.” Subheading 8716.80 provides for “ … other vehicles, not mechanically propelled … : Other vehicles.” The applicable classification subheading for the 4-Wheeled Ice Chest will be 8716.80.5090 HTSUS, which provides for “ … other vehicles, not mechanically propelled … : Other vehicles: Other: Other: Other.” The rate of duty will be 3.2%. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division