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HQ 955261


April 14, 1994

CLA-2 CO:R:C:T 955261 SK

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.99.9000

Mr. Donald L. Fischer
Horton, Whiteley & Cooper
1900 Embarcadero, ste. 201
Oakland, CA 94606

RE: Partial modification of HRL 953584 (7/20/93); classification of unassembled picnic cooler; top and bottom portions of the picnic cooler classifiable under 4202.99.9000, HTSUSA; subheading 4202.99 provides for articles wholly or mainly covered with paper; subheading 4202.99.9000 provides for "other" containers of plastics.

Dear Mr. Fischer:

On July 20, 1993, this office issued you Headquarters Ruling Letter (HRL) 953584 in which we classified an unassembled picnic cooler. Upon review, that ruling is deemed to be partially in error. Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993) (hereinafter section 625), notice of the proposed partial modification of HRL 953584 was published on March 9, 1994, in the Customs Bulletin, Volume 28, Number 10.

FACTS:

The merchandise at issue consists of separately imported components of plastic beverage containers. The finished product is described as a molded plastic "sports novelty cooler." It is an insulated spherical picnic food carrier which resembles a sports ball- e.g., a golf ball or a baseball - and measures approximately 12- 1/2 inches in diameter.

The three parts of the carrier consist of the plastic bottom half, the plastic top half, and a semi-circular plastic handle which clips onto the sides of the bottom half of the carrier. A clip on the underside of the handle attaches it to the upper surface of the top sphere. When the top half is fitted to the bottom half, the handle secures the pieces together.

The three pieces were to be imported in different vessels and itemized in different entries. Alternatively, the top and bottom portions of the cooler were to be imported preassembled, with the plastic handle imported separately on a different vessel and entry.

This modification pertains only to the classification of the top and bottom plastic portions of the article; the law and analysis section HRL 953584 remains unmodified as does the portion of the holding which classified the plastic handle. Our analysis follows.

LAW AND ANALYSIS:

Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, taken in order. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's.

Heading 4202, HTSUSA, provides for:

[T]runks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fibre or of paperboard, or wholly or mainly covered with such materials or with paper.

In HRL 953584, this office held that the plastic top and bottom portions of the unassembled picnic cooler were classifiable under subheading 4202.99.1000, HTSUSA. Customs' intent in HRL 953584 was to classify the plastic top and bottom portion of the unassembled picnic cooler as "other containers of plastics." However, subheading 4202.99.1000, HTSUSA, provides for other containers of plastics that are "wholly or mainly covered with paper." As the subject merchandise of HRL 953584 is not covered with paper, classification is not proper within this subheading. Classification of the subject merchandise is proper under subheading 4202.99.9000, HTSUSA, which provides for "other" containers of plastics.

HOLDING:

The law and analysis portion of HRL 953584, and the classification of the plastic handle of the unassembled picnic cooler, remain unmodified.

The portion of HRL 953584 which classified the plastic top and bottom portion of the unassembled picnic cooler is modified and classification in now within subheading 4202.99.9000, HTSUSA, which provides for, inter alia, other plastic containers dutiable at a rate of 20 percent ad valorem. There is no textile quota category applicable to the merchandise at this time.

HRL 953584 is hereby partially modified.

In accordance with section 625, this ruling will become effective 60 days from its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to section 625 does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)).

Sincerely,

John Durant, Director

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