Question:
Sports Graphics imported soft-sided “Chill” coolers from Taiwan. The coolers consisted of an outer shell of a vinyl-coated nylon material, an insulating core of approximately 1/2-inch-thick polymer based closed cell foam, a top secured by a zippered interlocking flap, an inner liner of vinyl, a handle or shoulder strap of nylon webbing and plastic fixtures providing a means of carrying the merchandise, and exterior pockets secured by hook-and loop or zippered closures. Customs classified the merchandise under the luggage provision, which included “Trunks . . . satchels, suitcases, overnight bags, traveling bags, knapsacks, and like articles designed to contain . . . personal effects during travel . . . and brief cases, golf bags, and like containers and cases designed to be carried with the person. . . . Luggage and handbags, whether or not fitted with bottle, dining, drinking . . . or similar sets . . . and flat goods . . . of laminated plastics . . .” at a 20 percent rate of duty. Sports Graphics contended that the imported soft-sided coolers were properly classifiable as “Articles chiefly used for preparing, serving, or storing food or beverages” and were dutiable at a rate of 4 or 3.4 percent ad valorem. What is the proper classification? Does the use of this product have a bearing on its classification? Sports Graphics, Inc. v. United States, 24 F.3d 1390 (Fed. Cir. 1994).