The tariff classification of a plastic beverage can holder from China

N217525 June 12, 2012 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. E. Neuhaus Lifoam Industries, LLC 235 Schilling Circle Suite 111 Hunt Valley, MD 21031-1102 RE: The tariff classification of a plastic beverage can holder from China Dear Ms. Neuhaus: In your letter dated May 8, 2012, you requested a tariff classification ruling. The two submitted samples are identified as Coozies. They are composed of cellular plastic foam material. Each item is cylindrical in shape with an open top and a closed bottom. Each item measures approximately 4” in height and 3½” in diameter. One of the samples is red in color and has the words “Budweiser The Great American Lager” printed on each of two opposing external surfaces. The other sample is blue in color and has the word “LIFOAM” and a spiral design printed on the external surface of one side. These items are designed to keep the canned beverage (not included in the importation) that it will hold cold while placing insulation between the user’s hand and the cold can. The applicable subheading for the Coozies will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, and 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 Gary Kalus at (646) 733-3055. Sincerely, Thomas J. Russo Director National Commodity Specialist Division