Question
Sports Graphics imported soft-sided Chill coolers from Taiwan, consisting of an outer shell of nylon, an insulating core of foam, a top secured by a
Sports Graphics imported soft-sided "Chill" coolers from Taiwan, consisting of an outer shell of nylon, an insulating core of foam, a top secured by a zippered flap, an inner liner of vinyl, and a handle or shoulder strap. Customs classified themerchandiseas"Travelgoods,suchastrunks ... suitcases, overnight bags, traveling bags, ... and like articles designed to contain ... personal effects during travel ... and briefcases, golf bags, and like containers and cases designed to be carried with the person .... Luggage and handbags, whetherfittedwithbottle,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. How do you determine the proper classification? Does the use of this product have a bearing on its classification? What result
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