The tariff classification of a plastic can cooler from China.

NY F83961 April 6, 2000 CLA-2-39:RR:NC:SP:222 F83961 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Despina Keegan Serko & Simon One World Trade Center, Suite 3371 New York, NY 10048 RE: The tariff classification of a plastic can cooler from China. Dear Ms. Keegan: In your letter dated March 3, 2000, on behalf of your client California Innovations, Inc. you requested a tariff classification ruling. You have submitted a sample that is designed in the shape of a miniature golf bag. Your letter of inquiry states that it will be marketed as a “Golf Mug”. This item will be used as a beverage can cooler or drink holder. The can cooler measures approximately 5-1/4 inches in height with an inside width of approximately 2-3/4 inches. It has a zippered pocket and a carrying handle. The outer surface is composed of man-made textile fabric, embossed with vinyl trim, a plastic lip and plastic base. The outer surface textile is backed with a layer of neoprene that is backed with textile. The textile fabric is placed over the hard plastic molded cylindrical component of the “Golf Mug” can cooler. The interior of the can cooler is made of plastic. In our opinion the essential character is imparted by the plastic molded cylindrical component. The sample is returned as you requested. The applicable subheading for the plastic can cooler will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles… of plastics: other, other. The rate of duty will be 3.4 percent ad valorem. 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 Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division