United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2000 NY Rulings > NY G82368 - NY G82416 > NY G82407

Previous Ruling Next Ruling
NY G82407




October 16, 2000

CLA-2-63:RR:NC:TA:351 G82407

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9989

Bill Jerome
Vice-President
H.A. & J.L. Wood, Inc.
Pembina, ND 58271

RE: Classification and country of origin determination for a “Fill ’n’ Freeze Soft-Sided Cooler c/w reservoir” imported from Canada; 19 CFR 102.21(c)(2).

Dear Mr. Jerome:

This is in reply to your letter dated September 15, 2000, on behalf of your client, Reliance Products LP, of Winnipeg, Manitoba, requesting a classification and country of origin determination for “Fill ’n’ Freeze Soft-Sided Cooler c/w reservoir” which will be imported into the United States from Canada.

ISSUE:

What are the classification and country of origin of the subject merchandise?

CLASSIFICATION:

You submitted a sample of the “Fill ’n’ Freeze Soft-Sided Cooler c/w reservoir,” along with descriptive literature and a brochure. The item measures approximately 15” tall, 13” across, and 10” front-to-back. The outside bottom panel is a woven textile material coated or laminated with a molded or embossed cellular PVC surface; the plastic is on the exposed surface of the bottom and the lower 3” of each side. The outside panels above this, and the lid, which together comprise the major portion of the bag and give it its essential character, are similar, but with a lighter-weight, non-cellular plastic; you have described it as Vylon, which you define as “a PVC coated 100% polyester fabric creating a waterproof surface.”

The middle layer of the bag is foam, which is apparently the insulation material. The inner surface of the bag is plastic sheeting. There is also a removable clear plastic liner which attaches to the inside of the bag with a strip of hook-and-loop fastener which runs around the top.

The descriptive literature describes a plastic reservoir which can be removed, filled with a beverage, refrigerated or frozen, then placed back in the bag: “Reservoir acts as cooling agent and provides a firm ‘floor’ for your cooler.” The reservoir has a spout which protrudes from a hole in the bag, allowing drinks to be dispensed. The sample you have sent, however, contains only a Styrofoam mock-up of the reservoir.

You suggest that the cooler bag is properly classifiable under 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastics: . . . other: . . . other.” However, as stated above, the outer surface of the bag is a non-cellular plastic backed with a layer of woven textile fabric. Such a construction is considered to be textile for tariff purposes. Note 2(m) to Chapter 39, HTS, specifically excludes “goods of section XI, textiles and textile articles.”

The applicable subheading for the cooler bag with the plastic reservoir will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up articles . . . other . . . other . . . other . . . other . . . other.” The duty rate will be seven percent. The Explanatory Notes to Chapter 63 state: “The classification of articles in this sub-Chapter is not affected by the presence of minor . . . accessories of . . . plastics . . . .” We consider the plastic reservoir to be an accessory to the cooler bag.

COUNTRY OF ORIGIN - LAW AND ANALYSIS:

You state that the cooler bag is manufactured in China; by this we assume you mean that the fabric forming the bag, and the bag itself, are manufactured in China. Our ruling is based on this assumption.

After the bag is imported into Canada, the plastic reservoir, which is manufactured by your client in Canada, is added prior to exportation to the United States.

On December 8, 1994, the President signed into law the Uruguay Round Agreements Act. Section 334 of that Act (codified at 19 U.S.C. 3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996. On September 5, 1995, Customs published Section 102.21, Customs Regulations, in the Federal Register, implementing Section 334 (60 FR 46188). Thus, effective July 1, 1996, the country of origin of a textile or apparel product shall be determined by sequential application of the general rules set forth in paragraphs (c)(1) through (5) of Section 102.21.

Paragraph (c)(1) states that "The country of origin of a textile or apparel product is the single country, territory, or insular possession in which the good was wholly obtained or produced." As the subject merchandise is not wholly obtained or produced in a single country, territory or insular possession, paragraph (c)(1) of Section 102.21 is inapplicable.

Paragraph (c)(2) states that "Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) of this section, the country of origin of the good is the single country, territory, or insular possession in which each of the foreign materials incorporated in that good underwent an applicable change in tariff classification, and/or met any other requirement, specified for the good in paragraph (e) of this section:"

Paragraph (e) in pertinent part states that "The following rules shall apply for purposes of determining the country of origin of a textile or apparel product under paragraph (c)(2) of this section":

HTSUS Tariff shift and/or other requirements

6307.90 The country of origin of a good classifiable under subheading 6307.90 is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process.

As the fabric-making process for the subject merchandise occurs in China, the country of origin of the subject merchandise is China.

HOLDING:

The country of origin of the cooler bag is China.

The holding set forth above applies only to the specific factual situation and merchandise identified in the ruling request. This position is clearly set forth in section 19 CFR 177.9(b)(1). This section states that a ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Should it be subsequently determined that the information furnished is not complete and does not comply with 19 CFR 177.9(b)(1), the ruling will be subject to modification or revocation. In the event there is a change in the facts previously furnished, this may affect the determination of country of origin. Accordingly, if there is any change in the facts submitted to Customs, it is recommended that a new ruling request be submitted in accordance with 19 CFR 177.2.

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 Mitchel Bayer at 212-637-7086.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: