Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are included in this category. (It should be noted that, for purposes of this Chapter, articles are considered to be “movable” furniture even if they are designed for bolting, etc., to the floor, e.g., chairs for use on ships). We note that the General ENs to Chapter 94 of the HTSUS, state, in relevant part, with regard to the meaning of furniture, at (A): For the purposes of this Chapter, the term “furniture” means: Any “movable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafés, restaurants, laboratories, hospitals, dentists, surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar means of transport. CBP believes the ENs should always be consulted. 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. 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. These coolers are available in white, brown, grey and aqua colors. Further, all of the coolers appear to have a patent pending “Kodi Liftease” release button, allowing the air-vacuum of the closed coolers to be released, thereby eliminating the struggle to open the lid of the coolers.
All of the coolers include a vacuum relief valve, drain plug, two rubber latches for closure, Polyvinyl-chloride (PVC) feet, PVC lid gasket, and aluminum hinges. The primarily, floor or ground standing coolers are constructed from seamless roto-molded plastic, of which the outer and inner walls are composed of 2-inch thick Linear Low-density Polyethylene (LLDPE), packed with more than 2-inches of Polyurethane (PU) foam between the walls. The merchandise concerned is identified as the “Kodi Cooler 20 QT,” the “Kodi Cooler 38 QT,” the “Kodi Cooler 75 QT,” and the “Kodi Cooler 125 QT.” The coolers are used for the purposes of keeping beverages and food cold. Photos were provided for the 20, 38, 75 and 125 quart coolers and illustrative literature was provided for the 20 and 38 quart coolers. Kuehler: In your letter dated June 22, 2016, on behalf of HEB Grocery Company, LP, you requested a tariff classification ruling. RE: The tariff classification of coolers from China. 431 Isom Road, Suite 107 San Antonio, TX 78216 CLA-2-94:OT:RR:NC:N4:433 Chris Kuehler Director Russel A.
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