The tariff classification of plastic coolers from China.

NY M87383 November 1, 2006 CLA-2-39:RR:NC:SP:221 M87383 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Irene Tsiavos Easter Unlimited, Inc. 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of plastic coolers from China. Dear Ms. Tsiavos: In your letter dated October 10, 2006, you requested a tariff classification ruling. The submitted samples are inflatable plastic coolers designed for use at barbeques and parties. The first sample is identified as a Palm Tree Cooler, item number 4848. This inflatable cooler is made of polyvinyl chloride (PVC) sheeting and is shaped to resemble a palm tree trimmed with a grass skirt. The palm tree cooler is 5 feet nine inches tall and it holds approximately sixty 12-ounce cans of beverage and ice. The second sample is identified as a Pineapple Cooler, item number 4849. This inflatable cooler is made of PVC sheeting shaped to resemble a pineapple. It is composed of two parts, with the top of the pineapple serving as a cap for the cooler. The removable top allows the cooler to be filled with ice and beverages. This inflatable cooler is 48 inches tall and holds approximately forty-eight beverage cans. The applicable subheading for the plastic inflatable coolers will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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