J80137 J8 Ruling Active

The tariff classification of an inflatable plastic cooler from China.

Issued February 11, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.4000

Headings: 3924

Product description

The submitted sample is identified as item number 995786, an inflatable cooler. The cooler measures 22” long by 22” wide by 26” high. It is made of 100% polyvinyl chloride sheeting. The intended use of the cooler will be to hold beverages and maintain a cold temperature. Your letter of inquiry states

CBP rationale

The applicable subheading for item number 995786, inflatable plastic cooler, will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: Other.

Full text

NY J80137 February 11, 2003 CLA-2-39:RR:NC:SP:221 J80137 CATEGORY: Classification TARIFF NO. 3924.10.4000 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of an inflatable plastic cooler from China. Dear Mr. Stinson: In your letter dated January 6, 2003, you requested a classification ruling. The submitted sample is identified as item number 995786, an inflatable cooler. The cooler measures 22” long by 22” wide by 26” high. It is made of 100% polyvinyl chloride sheeting. The intended use of the cooler will be to hold beverages and maintain a cold temperature. Your letter of inquiry states you believe that this product would be classified under tariff number 9505.90.6000. However, classification under 9505.90.6000 does not apply because a pumpkin is not a symbol of Halloween. The sample is returned as you requested. The applicable subheading for item number 995786, inflatable plastic cooler, will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), 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. 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

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