The tariff classification of a plastic sports cooler from Taiwan.

NY I88093 November 12, 2002 CLA-2-39:RR:NC:SP:221 I88093 CATEGORY: Classification TARIFF NO. 3924.10.4000 Mr. Dennis W. Keeton O’Neil & Whitaker, Inc. 144-35 157th Street Jamaica, NY 11434 RE: The tariff classification of a plastic sports cooler from Taiwan. Dear Mr. Keeton: In your letter dated October 11, 2002, on behalf of your client Lejeune International Marketing, Inc., you requested a classification ruling. The submitted drawings depict a sports cooler. The sports cooler is designed with a plastic carry handle, freezer cool pack and a lid cover. It can hold six cans of beverage and the freezer cool pack. Your letter of inquiry states that the cooler is made of rigid plastic material. The freezer cool pack fits inside to keep items cold for a period of time. The applicable subheading for the sports cooler will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division