The tariff classification of a floor or ground standing cooler from China.

N275314 May 31, 2016 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.89.6015 R.A. Huff Import Manager Etna Products Co., Inc. 99 Madison Ave., 11th Floor New York, NY 10016 RE: The tariff classification of a floor or ground standing cooler from China. Dear Mr. Huff: In your letter dated April, 28, 2016, you requested a tariff classification ruling. Illustrative literature was provided. Item number 4846 is identified as the “Football Cooler with Stand.” The cooler with stand is shaped to resemble a football, has a zippered top and rests upon a four legged stand. The cooler with stand is composed of 45% (steel frame), 50% (polyester cooler) and 5% (polyethylene outer coating), and measures 35 inches high by 15 inches wide by 15 inches deep. Illustrative literature lists the features of the cooler with stand as: insulated cooler holds up to 30 cans plus plenty of ice, side pocket, fold-up sturdy metal stand and nylon carry bag. When interpreting and implementing the Harmonized Tariff Schedule of the United States (HTSUS), the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The “Football Cooler with Stand” is composed of different components (i.e., textile, metal and plastic) and is considered a composite good for tariff purposes. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that “the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. Although the insulated lining of the bag keeps the beverages cold, the bag can still function to hold beverages even without its lining. Therefore, it is our opinion that the essential character of the “Football Cooler with Stand” is imparted by the textile, polyester bag, which forms the shape of the football and holds the beverages. The applicable subheading for the “Football Cooler with Stand” will be 9403.89.6015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of other materials: ….: Other: Other: Other Household.” The rate of duty will be free. 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 https://hts.usitc.gov/current. 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 Neil H. Levy at neil.h.levy@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division