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NY J86646




July 28, 2003

CLA-2-48:RR:NC:SP:234 J86646

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.6600

Ms. Alice Liu
Atico International USA, Inc.
501 So. Andrews Ave.
Ft. Lauderdale, FL 33301

RE: The tariff classification of an insulated picnic cooler/carrier, of corrugated paperboard and plastic, from China.

Dear Ms. Liu:

In your letter dated June 25, 2003, you requested a tariff classification ruling.

A sample identified as a “Cooler Option”™ (item #M50F0101) was submitted for our examination and is being returned to you as requested. The product is a lined, corrugated paperboard box featuring extended, slotted lid flaps designed to serve as a carrying handle. It is presented in flattened (knocked-down) condition, but when set up measures approximately 9” x 12” x 14”(H). The multiply, glued-in liner consists of plastic “bubble wrap” sandwiched between two layers of plastic sheeting. The layer of plastic sheeting facing the paperboard appears to be of the metallized type. The exterior of the box appears to be coated (with kaolin or a similar substance), and it is also printed with instructions and other information.

The product evidently will be marketed as a picnic cooler to consumers at retail outlets. It is designed to serve as a portable, insulated holder or carrier for cold foods and beverages. It is said to be leak-proof and reusable. The user is instructed to place ice in the container along with the canned beverages, wrapped sandwiches, etc., to be kept cool. The liner and lid can then be sealed.

As described above, the “Cooler Option”™ is a composite good made up of paperboard and plastic, both of which are vital to the overall function of the article. The paperboard shell mainly provides structure and rigidity, while the plastic liner acts as an insulator and waterproof barrier. Since neither component clearly imparts the essential character, we will classify the article on the basis of General Rule of Interpretation (“GRI”) 3(c), HTS. GRI 3(c) provides that when the essential character cannot be determined, the article will be classified under the heading that occurs last in numerical order among those that equally merit consideration. In this instance, the heading for paperboard articles occurs last.

Accordingly, the applicable subheading for the “Cooler Option”™ (item #M50F0101) will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be 0.6%.

We note that the submitted sample is marked “Made in the U.S.A.” You state, however, that the imported product will actually be made in China, and will bear the proper country-of-origin marking.

We also note that the sample is printed to indicate that the “Cooler Option” is a trademarked, patented article. We assume that any importations of the product will be under the full authorization of the trademark/patent holder.

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 Carl Abramowitz at 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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