The tariff classification of a plastic floor standing inflatable cooler from China

N030707 July 8, 2008 CLA-2-39:OT:RR:E:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Mr. Troy D Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a plastic floor standing inflatable cooler from China Dear Mr. Crago: In your letter dated June 12, 2008 you requested a tariff classification ruling. The submitted illustration depicts an item identified as an Inflatable Tropical Cooler, Item Number A066FA00285. This item is made of polyvinyl chloride (PVC) plastic material. When inflated, this item is shaped like a palm tree in a pot and measures 16 inches wide by 26 inches high. The base is in the form of the pot and can be filled with ice as well as beverage cans, bottles, etc. The submitted illustration depicts this inflated item standing on the floor. The applicable subheading for Item Number A066FA00285 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: other. The rate of duty will be 3.4 percent advalorem. 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 Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division