853940 85 Ruling Active

The tariff classification of Kool Buddies Can Holders from Mexico.

Issued July 17, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5000

Headings: 3924

Product description

The tariff classification of Kool Buddies Can Holders from Mexico.

CBP rationale

The applicable subheading for the Kool Buddies Can Holders will be 3924.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles.

Full text

NY 853940 July 17, l990 CLA-2-39:S:N:N3G:343 853940 CATEGORY: Classification TARIFF NO.: 3924.90.5000 Mr. Alan J. Backelman President North American Plastics, Inc. 1156 East 165th Street Bronx, New York 10459 RE: The tariff classification of Kool Buddies Can Holders from Mexico. Dear Mr. Backelman: In your letter dated June 21, 1990, you requested a tariff classification ruling. The submitted samples are plastic molded shapes, which are used as can holders or sleeves for cans. They are made to hold canned drinks. The principal use of the Kool Buddies Can Holders appears to be in or around the house. They are designed in a sports and relaxation motif in a variety of colors. The dimensions vary. The applicable subheading for the Kool Buddies Can Holders will be 3924.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles... of plastics: other: other. The duty rate will be 3.4 percent ad valorem. Articles classifiable under subheading 3924.90.5000, HTS, which are products of Mexico are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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