The tariff classification of a wheeled wagon/cooler from China

N243129 June 27, 2013 CLA-2-87:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8716.80.6090 Mr. Kevin Beal Cruzin Cooler 2086 Afton Houston, TX 77055 RE: The tariff classification of a wheeled wagon/cooler from China Dear Mr. Beal: In your letter dated June 14, 2013, you requested a tariff classification ruling. Pictures of the article were submitted with your request. The merchandise under consideration is called a “Coolagon.” The “Coolagon” is a 4-wheeled wagon/cooler that supports up to 300 lbs. and is sturdy enough to be ridden upon. Features include pneumatic tires, aluminum rims, ball bearing wheels, a steel inner frame, a large storage capacity, a removable main lid and a separate drink access lid. It is designed to be both towed behind the powered “Cruzin Cooler” (classified in H136456) and to be pulled by hand. The included handle is made of two sections. When both sections are assembled together, the handle provides a means of pulling the “Coolagon” manually. When the handle is separated, the lower section, which has a slot, a hole and a pin, allows it to be coupled to the “Cruzin Cooler” and pulled as a trailer. You propose classification in either subheading 8714.10.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts and accessories of vehicles of headings 8711 to 8713, in subheading 8716.39.0090, HTSUS, which provides for other trailers for the transport of goods, or in subheading 8716.40.0000, HTSUS, which provides for other trailers and semi-trailers. We disagree with your proposals. The “Coolagon” is designed to be pulled by hand or towed behind the “Cruzin Cooler.” It is not considered an accessory to a vehicle because it is provided for eo nomine in heading 8716, HTSUS. Accordingly, it cannot be classified in heading 8714, HTSUS. Additionally, Explanatory Note (EN) 87.16 (A) to the Harmonized System provides that for the purposes of heading 8716, HTSUS, the term “trailers” means vehicles of a kind designed solely to be coupled to another vehicle by means of a special coupling device. Since the “Coolagon” is also designed to be pulled by hand, it does not conform to this definition and cannot be classified as a trailer. The applicable subheading for the “Coolagon” will be 8716.80.5090, HTSUS, which provides for trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof, other vehicles, other, other, other. The rate of duty will be 3.2 percent ad valorem. 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 World Wide Web at http://www.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 Barbara Kaiser at (646) 733-3024. Sincerely, Thomas J. Russo Director National Commodity Specialist Division