N037289 N0 Ruling Active

The tariff classification of an ice mat can cooler from China.

Issued October 1, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

The product consists of an open top cylindrical holder, measuring approximately 8 cm in diameter and 11.5 cm in height, shaped to encase a beverage can. The mat that forms the cylindrical wrap is made of a double layer of polyvinyl chloride (PVC) plastic sheeting heat sealed to form 18 compartments. Each compartment is filled with a blue cooling gel based on carboxymethylcellulose and including a super absorbent polymer. The can holder is chilled in the freezer and then used to cool and maintain the coolness of canned beverages. As you requested, the sample will be returned.

CBP rationale

The applicable subheading for the ice mat can cooler, item number A062US00034, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other.

Full text

N037289 October 1, 2008 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of an ice mat can cooler from China. Dear Mr. Crago: In your letter dated August 21, 2008, you requested a tariff classification ruling. The sample provided with your letter is described as an ice mat can cooler, item number A062US00034. The product consists of an open top cylindrical holder, measuring approximately 8 cm in diameter and 11.5 cm in height, shaped to encase a beverage can. The mat that forms the cylindrical wrap is made of a double layer of polyvinyl chloride (PVC) plastic sheeting heat sealed to form 18 compartments. Each compartment is filled with a blue cooling gel based on carboxymethylcellulose and including a super absorbent polymer. The can holder is chilled in the freezer and then used to cool and maintain the coolness of canned beverages. As you requested, the sample will be returned. The applicable subheading for the ice mat can cooler, item number A062US00034, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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