The tariff classification of a beverage holder from China

N347781 April 22, 2025 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9891; 9903.88.15; 9903.01.24 ; 9901.63 Ms. Amy Hora History & Heraldry 4525 North West 41st Street, Suite 150 Riverside, MO 64150 RE: The tariff classification of a beverage holder from China Dear Ms. Hora: In your letter dated April 14, 2025, you requested a tariff classification ruling. In lieu of a sample, photographs of the beverage holder were provided with your request. Item #H0512, described as a “can cooler,” is a textile beverage holder designed to insulate a 12-ounce or a 16-ounce canned or bottled beverage. The beverage holder is composed of three layers: a middle layer of 100 percent neoprene rubber is sandwiched between two layers of 100 percent polyester woven fabric. The outer layer of woven fabric is digitally printed with various designs. The three layers are sewn on each side with 100 percent cotton thread and along the top with 100 percent nylon staple fiber thread. The cylindrical shaped holder measures 4 inches in length by 5 inches in height by 2 ¼ inches in diameter and features an open-ended top. A kraft paper tag, shaped like a can and printed with the words “Can Cooler,” is inserted into the holder. The paper tag measures 3 ¾ inches in width by 7 inches in height. The applicable subheading for the beverage holder will be 6307.90.9891, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem. Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition to subheading 6307.90.9891, HTSUS, listed above. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. ?Products from all other countries will be subject to an additional 10 percent ad valorem rate of duty. ?At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.63, in addition to subheading 6307.90.9891, HTSUS, listed above. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty.? At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9891, HTSUS, listed above. 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 at https://hts.usitc.gov/ The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. ?This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). ?This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. ?In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. ?Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kristine Dodge at kristine.dodge@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division